https://www.taxtmi.com/caselaws?id=80320 The Appellate Tribunal CEGAT, CALCUTTA referred a case involving a refund claim by SAIL under the Central Excises & Salt Act, 1944. The claim was rejected due to delay from the original payment date in 1980. Despite the Collector (Appeals) allowing the claim, the Tribunal deemed it barred by limitation based on legal precedents. A legal issue was raised regarding the application of Section 11B and acceptance of evidence of payment under protest. The Tribunal referred the matter to the High Court of Calcutta for an opinion on whether the refund claim was time-barred. en-us Mon, 15 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 11:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80320 The Appellate Tribunal CEGAT, CALCUTTA referred a case involving a refund claim by SAIL under the Central Excises & Salt Act, 1944. The claim was rejected due to delay from the original payment date in 1980. Despite the Collector (Appeals) allowing the claim, the Tribunal deemed it barred by limitation based on legal precedents. A legal issue was raised regarding the application of Section 11B and acceptance of evidence of payment under protest. The Tribunal referred the matter to the High Court of Calcutta for an opinion on whether the refund claim was time-barred. Case-Laws Central Excise Mon, 15 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80320