https://www.taxtmi.com/caselaws?id=77902 The High Court held that the respondent's claim for refund under the Central Excise Act was not time-barred. The Court found that the refund application was made within the prescribed time limit despite the goods being returned. Consequently, the Court dismissed the appeal, stating that no substantial legal issues were raised, affirming the decisions in favor of the respondent by the lower authorities. en-us Fri, 05 Mar 2010 00:00:00 +0530 Wed, 20 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77902 The High Court held that the respondent's claim for refund under the Central Excise Act was not time-barred. The Court found that the refund application was made within the prescribed time limit despite the goods being returned. Consequently, the Court dismissed the appeal, stating that no substantial legal issues were raised, affirming the decisions in favor of the respondent by the lower authorities. Case-Laws Central Excise Fri, 05 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77902