https://www.taxtmi.com/caselaws?id=40818 An exemption notification for electrical stampings and laminations operated up to specified clearance quantities in a financial year, so entitlement to refund could be ascertained only after year-end when total production was known. On that basis, the refund claim arose when the assessee could determine whether the exemption limit had been exceeded, not from each individual duty payment on initial clearances. The departmental limitation theory was inconsistent with the structure of the notification and the way the exemption functioned. The refund claims were therefore held not to be time-barred, and refund of duty paid on exempt clearances was allowed. en-us Fri, 17 Mar 1978 00:00:00 +0530 Sat, 15 May 2010 10:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40818 An exemption notification for electrical stampings and laminations operated up to specified clearance quantities in a financial year, so entitlement to refund could be ascertained only after year-end when total production was known. On that basis, the refund claim arose when the assessee could determine whether the exemption limit had been exceeded, not from each individual duty payment on initial clearances. The departmental limitation theory was inconsistent with the structure of the notification and the way the exemption functioned. The refund claims were therefore held not to be time-barred, and refund of duty paid on exempt clearances was allowed. Case-Laws Central Excise Fri, 17 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40818