https://www.taxtmi.com/caselaws?id=167519 For refund claims under the excess production scheme, the Tribunal treated the date of filing the declaration with the Assistant Collector as the relevant date for limitation under Section 11B. Applying its earlier Special Bench ruling, it held that the subsequent filing of formal refund applications was not fatal where the declaration had already been made in terms of the departmental trade notice and the claim arose under the same scheme. It also followed the principle that coordinate Benches must apply a larger Bench decision. The limitation bar therefore did not defeat the refund claims. en-us Thu, 30 May 1985 00:00:00 +0530 Tue, 23 Dec 2014 11:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167519 For refund claims under the excess production scheme, the Tribunal treated the date of filing the declaration with the Assistant Collector as the relevant date for limitation under Section 11B. Applying its earlier Special Bench ruling, it held that the subsequent filing of formal refund applications was not fatal where the declaration had already been made in terms of the departmental trade notice and the claim arose under the same scheme. It also followed the principle that coordinate Benches must apply a larger Bench decision. The limitation bar therefore did not defeat the refund claims. Case-Laws Central Excise Thu, 30 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167519