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<h1>Collector of Central Excise wins refund appeal based on timely filing within prescribed period.</h1> The Collector of Central Excise, New Delhi appealed a decision regarding refund limitations based on the date of payment or finalisation of returns. The ... Refund - Limitation The Collector of Central Excise, New Delhi filed an appeal challenging an order. The issue was whether the date of payment or finalisation of returns should be considered for refund limitations. The Tribunal followed the Supreme Court's decision in Samrat International case and allowed the appeal as the refund claim was filed within the specified period.
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