https://www.taxtmi.com/caselaws?id=40829 Refund claims based on advance deposits of excise duty are outside the limitation regime in Rule 11 of the Central Excise Rules, 1944, which was treated as confined to refunds of duty paid by inadvertence, error, or misconstruction. For advance-deposit cases, the general law of limitation applies instead, and the revision was allowed on that basis. en-us Thu, 10 Apr 1980 00:00:00 +0530 Sat, 15 May 2010 11:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40829 Refund claims based on advance deposits of excise duty are outside the limitation regime in Rule 11 of the Central Excise Rules, 1944, which was treated as confined to refunds of duty paid by inadvertence, error, or misconstruction. For advance-deposit cases, the general law of limitation applies instead, and the revision was allowed on that basis. Case-Laws Central Excise Thu, 10 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40829