https://www.taxtmi.com/caselaws?id=359111 Where a refund notification makes a completion certificate a mandatory condition, limitation for the refund claim runs from the date the certificate is issued. The claim could not be treated as time barred because the certificate was available only after completion of construction, and the refund application was filed soon after issuance. The earlier rejection on limitation was therefore not sustainable, and the departmental appeal failed. en-us Tue, 30 Jan 2018 00:00:00 +0530 Tue, 19 Feb 2019 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359111 Where a refund notification makes a completion certificate a mandatory condition, limitation for the refund claim runs from the date the certificate is issued. The claim could not be treated as time barred because the certificate was available only after completion of construction, and the refund application was filed soon after issuance. The earlier rejection on limitation was therefore not sustainable, and the departmental appeal failed. Case-Laws Central Excise Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359111