https://www.taxtmi.com/forum/issue?id=110934 Refund claims under the adopted Central Excise refund provisions are governed by the statutory relevant date categories; in residual cases the relevant date is the date of payment of duty or tax, so refund limitation runs from payment rather than from filing of the periodic return or self-assessment. en-us Tue, 20 Sep 2016 16:51:40 +0530 Thu, 23 Jan 2025 15:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110934 Refund claims under the adopted Central Excise refund provisions are governed by the statutory relevant date categories; in residual cases the relevant date is the date of payment of duty or tax, so refund limitation runs from payment rather than from filing of the periodic return or self-assessment. Discussion-Forum Service Tax Tue, 20 Sep 2016 16:51:40 +0530 https://www.taxtmi.com/forum/issue?id=110934