https://www.taxtmi.com/caselaws?id=48746 For refund claims linked to exemption notifications measured by aggregate clearances in a financial year, limitation under Section 11B runs from the date of payment of duty because Explanation (f) supplies that default relevant date where no special rule applies. The close of the financial year does not postpone the statutory commencement of limitation, and the accrual of a cause of action or equitable hardship cannot override the text of the provision. Refund claims filed beyond six months from payment were therefore time-barred. en-us Fri, 04 Jul 1997 00:00:00 +0530 Thu, 08 May 2025 13:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48746 For refund claims linked to exemption notifications measured by aggregate clearances in a financial year, limitation under Section 11B runs from the date of payment of duty because Explanation (f) supplies that default relevant date where no special rule applies. The close of the financial year does not postpone the statutory commencement of limitation, and the accrual of a cause of action or equitable hardship cannot override the text of the provision. Refund claims filed beyond six months from payment were therefore time-barred. Case-Laws Central Excise Fri, 04 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48746