https://www.taxtmi.com/caselaws?id=44621 For refund claims under Rule 11 of the Central Excise Rules, 1944, where entitlement depends on excise authorities determining base clearance after the prescribed declaration is filed, limitation is computed from the declaration date. This approach addresses situations in which duty differences are paid while base-clearance determination remains pending following correspondence with the authorities. Treating the declaration date as the relevant date prevents the refund claim from being time-barred before the necessary base-clearance determination is completed. en-us Tue, 28 Jan 1997 00:00:00 +0530 Thu, 01 Jul 2010 13:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44621 For refund claims under Rule 11 of the Central Excise Rules, 1944, where entitlement depends on excise authorities determining base clearance after the prescribed declaration is filed, limitation is computed from the declaration date. This approach addresses situations in which duty differences are paid while base-clearance determination remains pending following correspondence with the authorities. Treating the declaration date as the relevant date prevents the refund claim from being time-barred before the necessary base-clearance determination is completed. Case-Laws Central Excise Tue, 28 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44621