https://www.taxtmi.com/caselaws?id=264106 Section 11B of the Central Excise Act fixes both the refund period and the relevant date for limitation, so a subordinate rule cannot prescribe a different commencement date where the statute has already occupied the field. Rule 173L for refund on returned goods imposes additional conditions and permits the Commissioner to extend the prescribed period. On the stated facts, the refund claim was filed within the extended period and was therefore maintainable; the claim could not be rejected on limitation under Rule 173L. en-us Mon, 07 Sep 2015 00:00:00 +0530 Mon, 04 Jan 2016 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264106 Section 11B of the Central Excise Act fixes both the refund period and the relevant date for limitation, so a subordinate rule cannot prescribe a different commencement date where the statute has already occupied the field. Rule 173L for refund on returned goods imposes additional conditions and permits the Commissioner to extend the prescribed period. On the stated facts, the refund claim was filed within the extended period and was therefore maintainable; the claim could not be rejected on limitation under Rule 173L. Case-Laws Central Excise Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264106