https://www.taxtmi.com/caselaws?id=81132 The Tribunal upheld the order rejecting the refund claim, ruling that the limitation for claiming a refund under Notification 85/85 should be calculated from the date of duty payment, as per Section 11B of the Central Excises & Salt Act, 1944. The decision emphasized aligning refund claims with duty payment dates rather than the end of the financial year for determining eligibility under such notifications. en-us Fri, 08 Mar 1991 00:00:00 +0530 Wed, 22 Jun 2011 16:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81132 The Tribunal upheld the order rejecting the refund claim, ruling that the limitation for claiming a refund under Notification 85/85 should be calculated from the date of duty payment, as per Section 11B of the Central Excises & Salt Act, 1944. The decision emphasized aligning refund claims with duty payment dates rather than the end of the financial year for determining eligibility under such notifications. Case-Laws Central Excise Fri, 08 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81132