https://www.taxtmi.com/caselaws?id=41400 Refund of excise duty had to be filed within the statutory limitation period under Rule 11, read with Rule 173J where applicable, and that period did not run from the end of the financial year. The exemption notification operated only within its monetary ceiling, but it did not defer or extend the limitation for refund claims until the annual limit was finally ascertained. The limitation provision was required to be applied according to its plain terms, and hardship could not override the prescribed time limit. The refund claim was therefore time-barred, and the rejection orders were upheld as valid in law. en-us Tue, 16 Jan 1979 00:00:00 +0530 Wed, 02 Jun 2010 17:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41400 Refund of excise duty had to be filed within the statutory limitation period under Rule 11, read with Rule 173J where applicable, and that period did not run from the end of the financial year. The exemption notification operated only within its monetary ceiling, but it did not defer or extend the limitation for refund claims until the annual limit was finally ascertained. The limitation provision was required to be applied according to its plain terms, and hardship could not override the prescribed time limit. The refund claim was therefore time-barred, and the rejection orders were upheld as valid in law. Case-Laws Central Excise Tue, 16 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41400