https://www.taxtmi.com/caselaws?id=80816 The Tribunal dismissed the appeal in a case concerning a refund claim under Section 11B of the Central Excises and Salt Act, 1944. The dispute centered on whether the relevant date for claiming a refund was the date of approval of the RT-12 return or the date of duty payment. The Tribunal held that the six-month limitation period under Section 11B applied, making the claim time-barred as it exceeded the specified timeframe. As the appellant did not challenge other aspects of the authorities' decision, the Tribunal upheld the rejection of the claim, emphasizing the importance of the date of duty payment for refund claims. en-us Fri, 27 Jul 1990 00:00:00 +0530 Mon, 20 Jun 2011 15:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80816 The Tribunal dismissed the appeal in a case concerning a refund claim under Section 11B of the Central Excises and Salt Act, 1944. The dispute centered on whether the relevant date for claiming a refund was the date of approval of the RT-12 return or the date of duty payment. The Tribunal held that the six-month limitation period under Section 11B applied, making the claim time-barred as it exceeded the specified timeframe. As the appellant did not challenge other aspects of the authorities' decision, the Tribunal upheld the rejection of the claim, emphasizing the importance of the date of duty payment for refund claims. Case-Laws Central Excise Fri, 27 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80816