https://www.taxtmi.com/caselaws?id=78848 The Tribunal allowed the appeal, remanding the case for a fresh decision on refund claims for overpaid duty on motor cars. It clarified that the statutory one-year limitation period under Section 11B prevails over a shorter period prescribed in a notification. Emphasizing adherence to statutory timelines, the Tribunal ensured fair evaluation of the claims on their merits by setting aside the previous order. This ruling highlights the importance of considering statutory provisions in determining the timeliness of refund claims and the need for a comprehensive review of such claims. en-us Wed, 07 Apr 2010 00:00:00 +0530 Tue, 21 Dec 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78848 The Tribunal allowed the appeal, remanding the case for a fresh decision on refund claims for overpaid duty on motor cars. It clarified that the statutory one-year limitation period under Section 11B prevails over a shorter period prescribed in a notification. Emphasizing adherence to statutory timelines, the Tribunal ensured fair evaluation of the claims on their merits by setting aside the previous order. This ruling highlights the importance of considering statutory provisions in determining the timeliness of refund claims and the need for a comprehensive review of such claims. Case-Laws Central Excise Wed, 07 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78848