https://www.taxtmi.com/caselaws?id=470146 Excise-duty refund claims must be filed within the prescribed limitation period; the claim was barred because it was filed after six months from the latest duty payment. Exemption under Notification No. 198/76 requires production during the prescribed base period, and nil production caused by complete absence of manufacturing activity does not establish entitlement for subsequent clearances; the notification conditions were not shown to be met. A restitutionary refund based on mistake of law requires proof of the requisite mistake and resulting injury, while ignorance of law is insufficient. The duty payment therefore remained unrecoverable. en-us Thu, 08 Mar 1990 00:00:00 +0530 Fri, 17 Jul 2026 13:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470146 Excise-duty refund claims must be filed within the prescribed limitation period; the claim was barred because it was filed after six months from the latest duty payment. Exemption under Notification No. 198/76 requires production during the prescribed base period, and nil production caused by complete absence of manufacturing activity does not establish entitlement for subsequent clearances; the notification conditions were not shown to be met. A restitutionary refund based on mistake of law requires proof of the requisite mistake and resulting injury, while ignorance of law is insufficient. The duty payment therefore remained unrecoverable. Case-Laws Indian Laws Thu, 08 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470146