https://www.taxtmi.com/caselaws?id=167619 A refund claim arising from differential duty was not to be rejected as time-barred where the assessee had already sought concessional assessment under the notification and the authority failed to decide that request despite repeated reminders. The correspondence had put the refund claim in advance on record, and the delay in filing resulted from the authority's own inaction rather than any fault of the claimant. On those facts, the limitation objection was unsustainable in law and on facts, and the refund claim was treated as admissible. en-us Wed, 22 Oct 1975 00:00:00 +0530 Fri, 26 Dec 2014 16:04:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167619 A refund claim arising from differential duty was not to be rejected as time-barred where the assessee had already sought concessional assessment under the notification and the authority failed to decide that request despite repeated reminders. The correspondence had put the refund claim in advance on record, and the delay in filing resulted from the authority's own inaction rather than any fault of the claimant. On those facts, the limitation objection was unsustainable in law and on facts, and the refund claim was treated as admissible. Case-Laws Central Excise Wed, 22 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167619