https://www.taxtmi.com/caselaws?id=43019 Rule 11 limitation under the Central Excise Rules could restrict departmental refund proceedings, but it could not bar relief in writ jurisdiction where duty had been recovered without authority of law. The Court noted that the refund claim arose from excess duty collected under Tariff Item 68, while the goods were accepted as falling under Tariff Item 15(A)(2). On that basis, the refusal of refund solely on limitation was unsustainable, and the petitioners were held entitled to refund of the excess duty paid. en-us Tue, 09 Jul 1991 00:00:00 +0530 Tue, 15 Jun 2010 16:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43019 Rule 11 limitation under the Central Excise Rules could restrict departmental refund proceedings, but it could not bar relief in writ jurisdiction where duty had been recovered without authority of law. The Court noted that the refund claim arose from excess duty collected under Tariff Item 68, while the goods were accepted as falling under Tariff Item 15(A)(2). On that basis, the refusal of refund solely on limitation was unsustainable, and the petitioners were held entitled to refund of the excess duty paid. Case-Laws Central Excise Tue, 09 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43019