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of <h1>Refund claim denied by Appellate Tribunal due to procedural time limit under Central Excise Act</h1> <h3>LEADER ENGG. WORKS Versus COLLECTOR OF C. EX., CHANDIGARH</h3> The Appellate Tribunal CEGAT, New Delhi dismissed M/s. Leader Engg. Works' refund claim for annual turnover discount as time-barred under Section 11B of ... Refund - Limitation The Appellate Tribunal CEGAT, New Delhi rejected M/s. Leader Engg. Works' refund claim for annual turnover discount as time-barred under Section 11B of the Central Excise Act. The claim was not filed within six months of duty payment, making it ineligible for refund. The appeal was dismissed solely on the basis of exceeding the time limit, without considering the merits of the claim.
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