https://www.taxtmi.com/caselaws?id=80771 The appeal was rejected as the refund claim was deemed time-barred under Section 11B of the Central Excises & Salt Act, 1944. The appellants failed to file the refund application within six months from the date of duty payment, as required by law. Additionally, the appellants were found ineligible for exemption under Notification No. 80/80-CE due to non-compliance with the notification's conditions, specifically the failure to file the required declaration in advance. The majority opinion held that the refund claim was not timely and dismissed the appeal. en-us Tue, 04 Sep 1990 00:00:00 +0530 Mon, 20 Jun 2011 12:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80771 The appeal was rejected as the refund claim was deemed time-barred under Section 11B of the Central Excises & Salt Act, 1944. The appellants failed to file the refund application within six months from the date of duty payment, as required by law. Additionally, the appellants were found ineligible for exemption under Notification No. 80/80-CE due to non-compliance with the notification's conditions, specifically the failure to file the required declaration in advance. The majority opinion held that the refund claim was not timely and dismissed the appeal. Case-Laws Central Excise Tue, 04 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80771