https://www.taxtmi.com/caselaws?id=187732 A refund application under Rule 11 of the Central Excise and Salt Rules, 1944 was held to be within time, and the Tribunal's finding on limitation was not disturbed. The application was directed to be examined in accordance with the principles laid down in Mafatlal Industries, including the requirement that the duty burden must not have been passed on. The conclusion that the refund claim was timely was upheld, while entitlement remained subject to the governing refund principles. en-us Tue, 28 Jan 1997 00:00:00 +0530 Fri, 04 Nov 2016 11:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187732 A refund application under Rule 11 of the Central Excise and Salt Rules, 1944 was held to be within time, and the Tribunal's finding on limitation was not disturbed. The application was directed to be examined in accordance with the principles laid down in Mafatlal Industries, including the requirement that the duty burden must not have been passed on. The conclusion that the refund claim was timely was upheld, while entitlement remained subject to the governing refund principles. Case-Laws Central Excise Tue, 28 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187732