https://www.taxtmi.com/caselaws?id=80496 The Tribunal dismissed the appeal against the rejection of a refund claim, emphasizing the necessity of complying with statutory requirements for filing a proper refund claim within the prescribed time limit under Sections 11A and 11B. The Tribunal clarified that an endorsement on the RT-12 Return does not constitute a valid refund claim and does not extend the limitation period for claiming refunds. It underscored the importance of adhering to established procedures to prevent potential abuse by taxpayers and reaffirmed the significance of submitting a valid refund claim within the specified time frame as per Section 11B. en-us Wed, 14 Feb 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80496 The Tribunal dismissed the appeal against the rejection of a refund claim, emphasizing the necessity of complying with statutory requirements for filing a proper refund claim within the prescribed time limit under Sections 11A and 11B. The Tribunal clarified that an endorsement on the RT-12 Return does not constitute a valid refund claim and does not extend the limitation period for claiming refunds. It underscored the importance of adhering to established procedures to prevent potential abuse by taxpayers and reaffirmed the significance of submitting a valid refund claim within the specified time frame as per Section 11B. Case-Laws Central Excise Wed, 14 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80496