https://www.taxtmi.com/caselaws?id=41032 Where eligibility for an exemption notification depends on the final year-end position of clearances, the limitation period for claiming refund of excess central excise duty starts only when that position becomes ascertainable at the close of the relevant financial year. On that basis, a refund claim filed after excess duty was paid without availing the exemption was not barred by limitation and had to be examined on merits. The order treating the claim as time-barred was set aside, and the refund application was directed to be decided on the merits. en-us Sat, 03 Jan 1981 00:00:00 +0530 Thu, 20 May 2010 11:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41032 Where eligibility for an exemption notification depends on the final year-end position of clearances, the limitation period for claiming refund of excess central excise duty starts only when that position becomes ascertainable at the close of the relevant financial year. On that basis, a refund claim filed after excess duty was paid without availing the exemption was not barred by limitation and had to be examined on merits. The order treating the claim as time-barred was set aside, and the refund application was directed to be decided on the merits. Case-Laws Central Excise Sat, 03 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41032