https://www.taxtmi.com/caselaws?id=40575 A unit claiming concessional excise duty under Notification No. 91/72 qualified because its capital investment in plant and machinery, as certified by the District Industries Officer, fell within the prescribed ceiling at the time of initial installation. Refund claims for earlier clearances, however, remained subject to limitation under Rule 11 read with Rule 173J of the Central Excise Rules, 1944, so the portion relating to April 1971 to September 1971 was time-barred. Relief was therefore confined to the non-time-barred period, while the concessional duty benefit was available on satisfaction of the notification's investment condition. en-us Thu, 06 Apr 1978 00:00:00 +0530 Mon, 10 May 2010 17:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40575 A unit claiming concessional excise duty under Notification No. 91/72 qualified because its capital investment in plant and machinery, as certified by the District Industries Officer, fell within the prescribed ceiling at the time of initial installation. Refund claims for earlier clearances, however, remained subject to limitation under Rule 11 read with Rule 173J of the Central Excise Rules, 1944, so the portion relating to April 1971 to September 1971 was time-barred. Relief was therefore confined to the non-time-barred period, while the concessional duty benefit was available on satisfaction of the notification's investment condition. Case-Laws Central Excise Thu, 06 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40575