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of <h1>Writ petition for Central Excise Duty refund dismissed as time-barred under Section 11B.</h1> <h3>PRATHIBA ENGINEERING INDUSTRIES Versus ASSISTANT COLLECTOR OF C. EX.</h3> The High Court dismissed the writ petition regarding a refund claim for Central Excise Duty, stating the claim was time-barred under Section 11B of the ... Refund - Limitation - Civil suit The petitioner filed a refund claim for Central Excise Duty paid for certain years, but it was rejected as time-barred under Section 11B of the Central Excises and Salt Act. The High Court dismissed the writ petition, stating that the petitioner should establish their case through civil proceedings for refund. No costs were awarded.
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