https://www.taxtmi.com/caselaws?id=167551 Limitation for excise refund claims is procedural and applies as on the date the refund is sought, so claims filed after commencement of Section 11B of the Central Excises and Salt Act, 1944 are governed by that provision rather than the earlier unrestricted regime under Rule 11. The Tribunal also held that Section 11B(3) and Rule 11(3) do not confer an automatic right to refund without filing a proper claim, as the relied-upon earlier order was confined to its own facts and jurisdictional setting. It further found no breach of natural justice in partial rejection of a refund claim without prior notice, because Section 11B does not require a pre-decisional show-cause notice. en-us Sat, 28 Jul 1984 00:00:00 +0530 Wed, 24 Dec 2014 12:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167551 Limitation for excise refund claims is procedural and applies as on the date the refund is sought, so claims filed after commencement of Section 11B of the Central Excises and Salt Act, 1944 are governed by that provision rather than the earlier unrestricted regime under Rule 11. The Tribunal also held that Section 11B(3) and Rule 11(3) do not confer an automatic right to refund without filing a proper claim, as the relied-upon earlier order was confined to its own facts and jurisdictional setting. It further found no breach of natural justice in partial rejection of a refund claim without prior notice, because Section 11B does not require a pre-decisional show-cause notice. Case-Laws Central Excise Sat, 28 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167551