https://www.taxtmi.com/caselaws?id=49063 Section 11B governs the relevant date and limitation period for refund claims, but its proviso excludes the six-month limit where duty is paid under protest. In the export rebate context, Rule 12 and Notification No. 197/62 indicate that the rebate claim may be linked to the final duty liability, so payment under protest remains legally relevant. No repugnancy was found between the provisions, and harmonious construction was unnecessary. The six-month limitation therefore did not apply to rebate claims where duty had been paid under protest, and such claims were maintainable. en-us Thu, 07 Feb 1991 00:00:00 +0530 Mon, 09 Aug 2010 14:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49063 Section 11B governs the relevant date and limitation period for refund claims, but its proviso excludes the six-month limit where duty is paid under protest. In the export rebate context, Rule 12 and Notification No. 197/62 indicate that the rebate claim may be linked to the final duty liability, so payment under protest remains legally relevant. No repugnancy was found between the provisions, and harmonious construction was unnecessary. The six-month limitation therefore did not apply to rebate claims where duty had been paid under protest, and such claims were maintainable. Case-Laws Central Excise Thu, 07 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49063