https://www.taxtmi.com/caselaws?id=41197 For refund of an advance deposit, the applicable limitation was held to arise under the Limitation Act and not under Rule 11 of the Central Excise Rules. Limitation was to be counted from the later of the date the assessees ceased to operate under the Compounded Levy Scheme or the date they were finally absolved of liabilities under that scheme, and on that basis the refund claim was not barred by limitation. en-us Tue, 17 Jun 1980 00:00:00 +0530 Mon, 31 May 2010 11:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41197 For refund of an advance deposit, the applicable limitation was held to arise under the Limitation Act and not under Rule 11 of the Central Excise Rules. Limitation was to be counted from the later of the date the assessees ceased to operate under the Compounded Levy Scheme or the date they were finally absolved of liabilities under that scheme, and on that basis the refund claim was not barred by limitation. Case-Laws Central Excise Tue, 17 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41197