https://www.taxtmi.com/caselaws?id=42505 Refund claims under the Central Excise Rules could not be rejected on limitation where the application for the August-September 1974 duty was shown to have been lodged in time with supporting material. Amounts already time-barred, or under pending appeal, could not be recovered indirectly by set-off or adjustment. A claimed short levy also could not be denied through adjustment unless recovery was pursued under section 11A of the Central Excises and Salt Act, 1944 and a proper short-levy determination was made. The text emphasises that refund denial or recovery must rest on specific statutory authority and the prescribed procedure. en-us Fri, 07 Dec 1984 00:00:00 +0530 Fri, 11 Jun 2010 16:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42505 Refund claims under the Central Excise Rules could not be rejected on limitation where the application for the August-September 1974 duty was shown to have been lodged in time with supporting material. Amounts already time-barred, or under pending appeal, could not be recovered indirectly by set-off or adjustment. A claimed short levy also could not be denied through adjustment unless recovery was pursued under section 11A of the Central Excises and Salt Act, 1944 and a proper short-levy determination was made. The text emphasises that refund denial or recovery must rest on specific statutory authority and the prescribed procedure. Case-Laws Central Excise Fri, 07 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42505