https://www.taxtmi.com/caselaws?id=41571 A trade notice clarified that the limitation period for statutory refunds under Rule 11 of the Central Excise Rules does not apply to ex-gratia refund claims by khandsari sugar manufacturers for the period when the compound levy scheme was not in operation. It also stated that a statutory appeal under Section 35 may not lie against rejection of such a refund claim, but the matter can be considered as an administrative representation by the competent authority. The appeal and revision treated as time-barred were therefore not valid on that basis, and the claim was to be restored for decision according to law. en-us Wed, 15 Jun 1983 00:00:00 +0530 Fri, 04 Jun 2010 15:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41571 A trade notice clarified that the limitation period for statutory refunds under Rule 11 of the Central Excise Rules does not apply to ex-gratia refund claims by khandsari sugar manufacturers for the period when the compound levy scheme was not in operation. It also stated that a statutory appeal under Section 35 may not lie against rejection of such a refund claim, but the matter can be considered as an administrative representation by the competent authority. The appeal and revision treated as time-barred were therefore not valid on that basis, and the claim was to be restored for decision according to law. Case-Laws Central Excise Wed, 15 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41571