M/S. Samrat International (P) Ltd. vs Collector Of Central Excise

The Supreme Court addressed the issue of the starting point of limitation for filing a refund application under Section 11B of the Central Excises and Salt Act, 1944. The Court held that the relevant date for claiming a refund is the date of payment of duty, as specified in Section 11B(1), and not the date of assessment of returns. The appeal was dismissed, affirming the lower authorities' decisions that the refund claim was time-barred for the specified period.