https://www.taxtmi.com/caselaws?id=50528 Refund claims arising from double payment of duty were treated as an accountal adjustment because the same duty liability was discharged first through the Modvat credit account and again through the PLA. The earlier debit was erroneous, and the later cash payment entitled the assessee to restore the corresponding Modvat credit. On those facts, Section 11B limitation did not bar the claim, since the matter was not a fresh refund claim in substance but a correction of the duty account. The rejection of the refund claims as time barred was therefore unsustainable. en-us Mon, 05 Feb 2001 00:00:00 +0530 Mon, 23 Aug 2010 12:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50528 Refund claims arising from double payment of duty were treated as an accountal adjustment because the same duty liability was discharged first through the Modvat credit account and again through the PLA. The earlier debit was erroneous, and the later cash payment entitled the assessee to restore the corresponding Modvat credit. On those facts, Section 11B limitation did not bar the claim, since the matter was not a fresh refund claim in substance but a correction of the duty account. The rejection of the refund claims as time barred was therefore unsustainable. Case-Laws Central Excise Mon, 05 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50528