https://www.taxtmi.com/caselaws?id=81418 The Appellate Tribunal CEGAT, Madras upheld the rejection of refund claims by the Collector of Central Excise (Appeals), Madras, citing Section 11B of the Central Excises & Salt Act, 1944, which imposes a limitation period. The Tribunal emphasized that statutory authorities cannot grant refunds bypassing the limitation period, as established in Miles India Ltd. v. Asst. Collector of Customs. The Tribunal dismissed the appeals, affirming that the bar of limitation is substantive and cannot be disregarded even when directed to consider the matter on merits by the High Court. The decision highlighted the importance of adhering to statutory limitations. en-us Fri, 12 Jul 1991 00:00:00 +0530 Fri, 24 Jun 2011 15:20:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81418 The Appellate Tribunal CEGAT, Madras upheld the rejection of refund claims by the Collector of Central Excise (Appeals), Madras, citing Section 11B of the Central Excises & Salt Act, 1944, which imposes a limitation period. The Tribunal emphasized that statutory authorities cannot grant refunds bypassing the limitation period, as established in Miles India Ltd. v. Asst. Collector of Customs. The Tribunal dismissed the appeals, affirming that the bar of limitation is substantive and cannot be disregarded even when directed to consider the matter on merits by the High Court. The decision highlighted the importance of adhering to statutory limitations. Case-Laws Central Excise Fri, 12 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81418