https://www.taxtmi.com/caselaws?id=80285 The Tribunal allowed the Revenue's appeal, holding that the Respondent's refund claim was time-barred under Section 11B of the Central Excises & Salt Act, 1944. The claim, related to exemption eligibility for refractory products, was rejected as filed after the 6-month limitation period from the duty payment date, as established by Kerala HC precedent. The Collector (Appeals) decision was set aside, emphasizing the importance of timely filing refund claims within the statutory timeframe. en-us Wed, 15 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 18:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80285 The Tribunal allowed the Revenue's appeal, holding that the Respondent's refund claim was time-barred under Section 11B of the Central Excises & Salt Act, 1944. The claim, related to exemption eligibility for refractory products, was rejected as filed after the 6-month limitation period from the duty payment date, as established by Kerala HC precedent. The Collector (Appeals) decision was set aside, emphasizing the importance of timely filing refund claims within the statutory timeframe. Case-Laws Central Excise Wed, 15 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80285