https://www.taxtmi.com/caselaws?id=41820 Refund of excise duty collected without authority was treated as maintainable despite the refund application being filed beyond the period prescribed by Rule 11 of the Central Excise Rules. The Court followed its earlier ruling that the limitation bar did not defeat a claim where the levy itself lacked authority. The refund rejection was quashed, and the matter was remitted to the Assistant Collector to determine the exact refundable amount and issue the refund vouchers. en-us Tue, 12 Apr 1983 00:00:00 +0530 Tue, 10 Apr 2018 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41820 Refund of excise duty collected without authority was treated as maintainable despite the refund application being filed beyond the period prescribed by Rule 11 of the Central Excise Rules. The Court followed its earlier ruling that the limitation bar did not defeat a claim where the levy itself lacked authority. The refund rejection was quashed, and the matter was remitted to the Assistant Collector to determine the exact refundable amount and issue the refund vouchers. Case-Laws Central Excise Tue, 12 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41820