https://www.taxtmi.com/caselaws?id=47355 Refund limitation under section 11B(1) of the Central Excise Act must be tested against the statutory self-assessment and final assessment framework under Rules 173F, 173G and 173I, not by reference only to the date of payment. The text notes that refund claims were rejected as time-barred without considering the effect of the assessment scheme or the relevant submissions, and that the issue was covered by Supreme Court guidance on final assessment. The refund orders were therefore set aside and the claims remitted for reconsideration in accordance with law. en-us Tue, 22 Jun 2004 00:00:00 +0530 Wed, 28 Jul 2010 12:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47355 Refund limitation under section 11B(1) of the Central Excise Act must be tested against the statutory self-assessment and final assessment framework under Rules 173F, 173G and 173I, not by reference only to the date of payment. The text notes that refund claims were rejected as time-barred without considering the effect of the assessment scheme or the relevant submissions, and that the issue was covered by Supreme Court guidance on final assessment. The refund orders were therefore set aside and the claims remitted for reconsideration in accordance with law. Case-Laws Central Excise Tue, 22 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47355