https://www.taxtmi.com/caselaws?id=48763 Refund claims based on exemption notifications linked to clearances during a financial year are governed by Explanation (f) to Section 11B of the Central Excises and Salt Act, 1944, so the limitation period runs from the date of payment of duty. The Tribunal relied on its earlier Larger Bench view and rejected the argument that time should start from the end of the financial year. The operative effect is that refund applications must be filed within the statutory period counted from duty payment, not year-end. en-us Mon, 24 Jan 2000 00:00:00 +0530 Fri, 06 Aug 2010 13:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48763 Refund claims based on exemption notifications linked to clearances during a financial year are governed by Explanation (f) to Section 11B of the Central Excises and Salt Act, 1944, so the limitation period runs from the date of payment of duty. The Tribunal relied on its earlier Larger Bench view and rejected the argument that time should start from the end of the financial year. The operative effect is that refund applications must be filed within the statutory period counted from duty payment, not year-end. Case-Laws Central Excise Mon, 24 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48763