https://www.taxtmi.com/caselaws?id=46171 Refund claims under the Central Excise Rules had to be filed within the limitation period computed from the date of payment of duty, or from the date of adjustment where duty was adjusted in a current account, as expressly provided by Rule 11 and applied by Rule 173J. An exemption notification could supply the basis for seeking refund, but it did not extend or postpone the statutory period of limitation. The assessee's inability to determine entitlement until the end of the financial year was irrelevant because the rules contained no exception on that ground. The refund claim was therefore time-barred. en-us Wed, 19 Jul 2000 00:00:00 +0530 Mon, 30 Jun 2014 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46171 Refund claims under the Central Excise Rules had to be filed within the limitation period computed from the date of payment of duty, or from the date of adjustment where duty was adjusted in a current account, as expressly provided by Rule 11 and applied by Rule 173J. An exemption notification could supply the basis for seeking refund, but it did not extend or postpone the statutory period of limitation. The assessee's inability to determine entitlement until the end of the financial year was irrelevant because the rules contained no exception on that ground. The refund claim was therefore time-barred. Case-Laws Central Excise Wed, 19 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46171