https://www.taxtmi.com/caselaws?id=198492 A refund or exemption claim rejected solely on limitation was found unsustainable where the claim otherwise required consideration on merits. The Court applied the principle that limitation should not be used to defeat an otherwise just claim and held the impugned order contrary to that approach. The rejection order was set aside, and the authority was directed to examine the petitioner's claim afresh on merits in accordance with law. en-us Wed, 13 Jan 1993 00:00:00 +0530 Thu, 01 Feb 2018 17:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198492 A refund or exemption claim rejected solely on limitation was found unsustainable where the claim otherwise required consideration on merits. The Court applied the principle that limitation should not be used to defeat an otherwise just claim and held the impugned order contrary to that approach. The rejection order was set aside, and the authority was directed to examine the petitioner's claim afresh on merits in accordance with law. Case-Laws Central Excise Wed, 13 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198492