1990 (11) TMI 151

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....advice of their auditors they filed an application before the Assistant Collector of Central Excise, Madras-18 for refund of a sum of Rs. 11,181-24 p. stating that the above sum reflects the excise duty which had been erroneously paid by them on post-manufacturing expenses. The petitioner was served with a show cause notice as to why their claim should not be rejected as time-barred under Section ....

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....aim is barred by limitation under Section 11B, he is entitled to reject the same. That is what the respondent has exactly done in this case. If the petitioner were of the opinion that there was no liability to pay central excise on certain portions of manufacturing expenses, described by them as post-manufacturing expenses, it is for them to establish their case by instituting proper civil proceed....