1980 (6) TMI 38 - CGOVT - Central Excise

Summary

The Central Government of India allowed the revision application for refund of advance deposit, stating that the Limitation Act applies for the refund deadline, not the Central Excise Rules. The refund deadline starts from when the petitioner ceased operating under the Compounded Levy Scheme or was absolved of liabilities, whichever is later. The petitioners' claim was not barred by limitation.