https://www.taxtmi.com/caselaws?id=167501 Where entitlement to concessional excise duty depended on prior departmental determination, the limitation period for refund was computed from the date on which the assessee first applied for fixation of base figures and eligibility, not from the later refund application. Because the right to refund arose only after the competent authority determined concessional assessment under the exemption notifications, those initial applications were treated as the operative dates for limitation. The refund claim was therefore maintainable for the relevant one-year period preceding those dates, and the limitation objection was rejected. en-us Tue, 16 Jul 1985 00:00:00 +0530 Mon, 22 Dec 2014 16:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167501 Where entitlement to concessional excise duty depended on prior departmental determination, the limitation period for refund was computed from the date on which the assessee first applied for fixation of base figures and eligibility, not from the later refund application. Because the right to refund arose only after the competent authority determined concessional assessment under the exemption notifications, those initial applications were treated as the operative dates for limitation. The refund claim was therefore maintainable for the relevant one-year period preceding those dates, and the limitation objection was rejected. Case-Laws Central Excise Tue, 16 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167501