https://www.taxtmi.com/caselaws?id=42071 The petitioner was entitled to refund of the differential excise duty for the relevant period, following an earlier decision between the same parties recognising the right to refund of the difference between the higher and lower duty rates. The excise authorities could not refuse the refund by invoking limitation under Rule 11 read with Rule 173J of the Central Excise Rules, 1944. The rejection of the refund claim on limitation grounds was therefore unsustainable. en-us Tue, 29 Oct 1985 00:00:00 +0530 Tue, 08 Jun 2010 18:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42071 The petitioner was entitled to refund of the differential excise duty for the relevant period, following an earlier decision between the same parties recognising the right to refund of the difference between the higher and lower duty rates. The excise authorities could not refuse the refund by invoking limitation under Rule 11 read with Rule 173J of the Central Excise Rules, 1944. The rejection of the refund claim on limitation grounds was therefore unsustainable. Case-Laws Central Excise Tue, 29 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42071