https://www.taxtmi.com/caselaws?id=50483 Refund of excise duty is governed by the limitation period in Section 11B of the Central Excise Act, 1944, and the relevant date is the date of payment of duty. A contractual price variation clause does not, by itself, make the assessment provisional or extend the statutory period for filing a refund claim. General principles under the Contract Act or Limitation Act cannot override the express excise limitation scheme. Because the refund application was filed beyond six months from payment of duty, it was time-barred and could not be entertained. en-us Fri, 02 Feb 2001 00:00:00 +0530 Mon, 23 Aug 2010 10:25:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50483 Refund of excise duty is governed by the limitation period in Section 11B of the Central Excise Act, 1944, and the relevant date is the date of payment of duty. A contractual price variation clause does not, by itself, make the assessment provisional or extend the statutory period for filing a refund claim. General principles under the Contract Act or Limitation Act cannot override the express excise limitation scheme. Because the refund application was filed beyond six months from payment of duty, it was time-barred and could not be entertained. Case-Laws Central Excise Fri, 02 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50483