https://www.taxtmi.com/caselaws?id=77685 The Tribunal upheld the rejection of the refund claim as time-barred, citing Section 11B of the Central Excise Act and Supreme Court precedents. It emphasized that each party must independently pursue claims without relying on decisions in other cases. The appeal was dismissed, affirming that filing a refund claim based on another assessee's case is impermissible. en-us Fri, 09 Apr 2010 00:00:00 +0530 Mon, 04 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77685 The Tribunal upheld the rejection of the refund claim as time-barred, citing Section 11B of the Central Excise Act and Supreme Court precedents. It emphasized that each party must independently pursue claims without relying on decisions in other cases. The appeal was dismissed, affirming that filing a refund claim based on another assessee's case is impermissible. Case-Laws Service Tax Fri, 09 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77685