https://www.taxtmi.com/caselaws?id=43046 Excise duty refund was rejected as time-barred because the claim was filed after the six-month limitation period from the last payment had expired. The assessee also failed to establish entitlement to exemption under Notification No. 198/76, since the record showed no manufacturing activity during the fixed base period and no compliance with the notification conditions. The Court further held that a refund could not be claimed on the basis of mistake of law or restitution without proof of a common mistake and resulting injury. The challenge to the refund rejection therefore failed, and no return of duty was ordered. en-us Fri, 08 Mar 1991 00:00:00 +0530 Tue, 15 Jun 2010 17:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43046 Excise duty refund was rejected as time-barred because the claim was filed after the six-month limitation period from the last payment had expired. The assessee also failed to establish entitlement to exemption under Notification No. 198/76, since the record showed no manufacturing activity during the fixed base period and no compliance with the notification conditions. The Court further held that a refund could not be claimed on the basis of mistake of law or restitution without proof of a common mistake and resulting injury. The challenge to the refund rejection therefore failed, and no return of duty was ordered. Case-Laws Central Excise Fri, 08 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43046