https://www.taxtmi.com/caselaws?id=44858 Refund claims filed before departmental authorities under the Central Excise framework are governed by the statutory limitation prescribed by the Act and the Rules, not by the general law of limitation applicable to claims based on mistake of law. Where a refund application is made under the statute, the special limitation period controls exclusively and bars recourse to the broader general limitation rules. The distinction sometimes drawn in writ proceedings does not extend to refund claims presented to the departmental authorities under the Rules. en-us Tue, 29 Nov 1994 00:00:00 +0530 Mon, 14 May 2018 20:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44858 Refund claims filed before departmental authorities under the Central Excise framework are governed by the statutory limitation prescribed by the Act and the Rules, not by the general law of limitation applicable to claims based on mistake of law. Where a refund application is made under the statute, the special limitation period controls exclusively and bars recourse to the broader general limitation rules. The distinction sometimes drawn in writ proceedings does not extend to refund claims presented to the departmental authorities under the Rules. Case-Laws Central Excise Tue, 29 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44858