https://www.taxtmi.com/caselaws?id=47107 A refund claim under the Central Excise Act must strictly comply with the limitation period in Section 11B. Where the claim is filed beyond that period, and no statutory provision authorises extension or condonation, the authorities cannot entertain it. A mistake of law does not by itself permit relaxation of the prescribed limitation for refund claims. The operative effect is that time-barred refund applications under the Act remain inadmissible when they do not satisfy Section 11B. en-us Fri, 12 Mar 2004 00:00:00 +0530 Tue, 27 Jul 2010 10:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47107 A refund claim under the Central Excise Act must strictly comply with the limitation period in Section 11B. Where the claim is filed beyond that period, and no statutory provision authorises extension or condonation, the authorities cannot entertain it. A mistake of law does not by itself permit relaxation of the prescribed limitation for refund claims. The operative effect is that time-barred refund applications under the Act remain inadmissible when they do not satisfy Section 11B. Case-Laws Central Excise Fri, 12 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47107