https://www.taxtmi.com/caselaws?id=270596 Refund claims before departmental excise authorities are governed by the express limitation in the excise rules, and a plea of mistake of law does not displace that statutory bar. Rule 11 required refund applications for duty paid through inadvertence, error or misconstruction to be filed within three months, and the longer one-year period under Rule 173J applied only where its conditions were met. Because the refund application was filed beyond the applicable time limit and no entitlement under Rule 173J was shown, the claim was time-barred and not maintainable. en-us Thu, 03 Sep 2015 00:00:00 +0530 Sat, 15 Oct 2016 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270596 Refund claims before departmental excise authorities are governed by the express limitation in the excise rules, and a plea of mistake of law does not displace that statutory bar. Rule 11 required refund applications for duty paid through inadvertence, error or misconstruction to be filed within three months, and the longer one-year period under Rule 173J applied only where its conditions were met. Because the refund application was filed beyond the applicable time limit and no entitlement under Rule 173J was shown, the claim was time-barred and not maintainable. Case-Laws Central Excise Thu, 03 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270596