https://www.taxtmi.com/caselaws?id=167511 The Collector Appeals allowed the appeal, overturning the rejection of refund claims as time-barred. The appellants, manufacturing companies, successfully argued that exemption eligibility under notification 71/78 should be determined at the end of the financial year, with the six-month claim period starting thereafter. Citing a government decision and legal precedent, the Collector Appeals held that the period of limitation for refund claims should commence from the financial year's end when total clearances are known. Consequently, the Assistant Collector's rejection was set aside, and full refunds were directed to the appellants based on Section 11B. en-us Thu, 11 Jul 1985 00:00:00 +0530 Mon, 22 Dec 2014 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167511 The Collector Appeals allowed the appeal, overturning the rejection of refund claims as time-barred. The appellants, manufacturing companies, successfully argued that exemption eligibility under notification 71/78 should be determined at the end of the financial year, with the six-month claim period starting thereafter. Citing a government decision and legal precedent, the Collector Appeals held that the period of limitation for refund claims should commence from the financial year's end when total clearances are known. Consequently, the Assistant Collector's rejection was set aside, and full refunds were directed to the appellants based on Section 11B. Case-Laws Central Excise Thu, 11 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167511