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2000 (7) TMI 91 - SC - Central ExciseWhether the application for refund which was filed by the respondent before the Excise Authority was within the prescribed period of limitation? Held that:- The Collector of Excise as well as the CEGAT erred in coming to the conclusion that the period of limitation would commence from the end of the financial year. The period of limitation, as already noticed by us, would commence under Rule 11 read with Rule 173J from the date of payment and/or from the date of adjustment in case where there is a current account maintained under Rule 9. The Appeal is accordingly allowed.
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