https://www.taxtmi.com/caselaws?id=42452 Refund claims based on exemption notifications are subject to Rule 11 limitation from the date duty is paid on the relevant clearances where the exemption applies to first clearances up to a specified aggregate value. The limitation period does not begin at the end of the financial year merely because the entitlement depends on an annual aggregate limit. On that basis, a refund application filed within six months from the financial year-end was not treated as timely on the petitioners' suggested footing. en-us Wed, 15 Mar 1989 00:00:00 +0530 Fri, 11 Jun 2010 13:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42452 Refund claims based on exemption notifications are subject to Rule 11 limitation from the date duty is paid on the relevant clearances where the exemption applies to first clearances up to a specified aggregate value. The limitation period does not begin at the end of the financial year merely because the entitlement depends on an annual aggregate limit. On that basis, a refund application filed within six months from the financial year-end was not treated as timely on the petitioners' suggested footing. Case-Laws Central Excise Wed, 15 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42452