https://www.taxtmi.com/caselaws?id=46803 A refund application that expressly sought refund and enclosed a purchases statement was treated as a valid application under Rule 11 of the Central Excise Rules, 1944. The later view that no proper application existed until 21-11-75 was held erroneous, and the refund claim was allowed to be considered from 10-5-74 onwards. The claim was directed to be verified for the period 10-5-74 to 31-7-75 on the basis of the records and subject to entitlement under the notification, with the prior denial for the earlier period set aside. en-us Fri, 24 Nov 1989 00:00:00 +0530 Sat, 24 Jul 2010 10:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46803 A refund application that expressly sought refund and enclosed a purchases statement was treated as a valid application under Rule 11 of the Central Excise Rules, 1944. The later view that no proper application existed until 21-11-75 was held erroneous, and the refund claim was allowed to be considered from 10-5-74 onwards. The claim was directed to be verified for the period 10-5-74 to 31-7-75 on the basis of the records and subject to entitlement under the notification, with the prior denial for the earlier period set aside. Case-Laws Central Excise Fri, 24 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46803