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of <h1>Appeal Dismissed: Tribunal Rules Refund Claim Time-Barred Under Section 11B of Central Excise Act, 1944</h1> <h3>BHARAT METAL WORKS Versus COMMISSIONER OF C. EX. & S.T., LUDHIANA</h3> BHARAT METAL WORKS Versus COMMISSIONER OF C. EX. & S.T., LUDHIANA - 2015 (329) E.L.T. 520 (Tri. - Del.) The appellant appealed against the dismissal of their refund claim as time-barred. The appellant received a favorable order from the Commissioner (A) on 22-6-2007 and filed the refund claim on 23-5-2011. The issue was whether the refund claim was within the time limit as per Section 11B of the Central Excise Act, 1944. The Tribunal held that the claim was filed beyond the one-year limit from the date of the favorable order, making it time-barred. The Tribunal also noted that the appellant's reliance on a previous case was not applicable due to the different timelines involved. The appeal was dismissed, upholding the impugned order.
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