https://www.taxtmi.com/caselaws?id=167422 Refund entitlement under the Central Excise Rules was treated as a vested right arising when duty was paid. Duty paid before 6-8-1977 was held to fall under the old Rule 11, so the longer limitation period applied even if the refund application was made later. Duty paid on or after 6-8-1977 was governed by the substituted Rule 11, which restricted refund claims to the six months preceding the application. The commentary accepted the view that the amended rule operated prospectively and that the earlier decision relied on by the Revenue was distinguishable. en-us Wed, 10 Apr 1985 00:00:00 +0530 Fri, 19 Dec 2014 12:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167422 Refund entitlement under the Central Excise Rules was treated as a vested right arising when duty was paid. Duty paid before 6-8-1977 was held to fall under the old Rule 11, so the longer limitation period applied even if the refund application was made later. Duty paid on or after 6-8-1977 was governed by the substituted Rule 11, which restricted refund claims to the six months preceding the application. The commentary accepted the view that the amended rule operated prospectively and that the earlier decision relied on by the Revenue was distinguishable. Case-Laws Central Excise Wed, 10 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167422