https://www.taxtmi.com/caselaws?id=42490 Refund limitation under Rule 11 of the Central Excise Rules, 1944 may run from a later classification clarification where a claimant could not reasonably seek refund earlier. A trade notice clarifying the applicable classification can therefore establish the point from which the prescribed refund period is computed. Duty not legally payable should not be retained solely on technical limitation grounds when the claimant's entitlement became practically ascertainable only after that clarification. On this approach, a refund application filed after the trade notice was treated as timely and the excise duty claimed was refundable. en-us Wed, 24 Jul 1985 00:00:00 +0530 Fri, 11 Jun 2010 15:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42490 Refund limitation under Rule 11 of the Central Excise Rules, 1944 may run from a later classification clarification where a claimant could not reasonably seek refund earlier. A trade notice clarifying the applicable classification can therefore establish the point from which the prescribed refund period is computed. Duty not legally payable should not be retained solely on technical limitation grounds when the claimant's entitlement became practically ascertainable only after that clarification. On this approach, a refund application filed after the trade notice was treated as timely and the excise duty claimed was refundable. Case-Laws Central Excise Wed, 24 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42490