https://www.taxtmi.com/caselaws?id=41186 Refund claims for the earlier period were not maintainable where the record did not show any refund application filed within the time prescribed by Rule 11 of the Central Excise Rules, 1944 or compliance with the prescribed procedure. An earlier order recognising eligibility for proforma credit did not amount to sanction of refund for the back period. The General Limitation Act was treated as inapplicable because the claim was governed by the specific limitation under the Central Excise Rules. Belated refund was also considered improper where the duty burden had likely been passed on. The time-barred refund claims were therefore rejected. en-us Mon, 21 Apr 1980 00:00:00 +0530 Mon, 31 May 2010 11:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41186 Refund claims for the earlier period were not maintainable where the record did not show any refund application filed within the time prescribed by Rule 11 of the Central Excise Rules, 1944 or compliance with the prescribed procedure. An earlier order recognising eligibility for proforma credit did not amount to sanction of refund for the back period. The General Limitation Act was treated as inapplicable because the claim was governed by the specific limitation under the Central Excise Rules. Belated refund was also considered improper where the duty burden had likely been passed on. The time-barred refund claims were therefore rejected. Case-Laws Central Excise Mon, 21 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41186