https://www.taxtmi.com/caselaws?id=85676 The Appellate Tribunal held that the refund claim, though valid on equitable grounds, was time-barred under Section 11B as it was filed beyond the statutory six-month period from the date of payment. The Tribunal rejected arguments from both parties on the starting point for the limitation period. Consequently, the order allowing the refund claim was set aside, and the appeal from the department was allowed, emphasizing the importance of adhering to statutory provisions for timely filing of refund claims, even in cases of double duty payment. en-us Thu, 04 Jul 1996 00:00:00 +0530 Sat, 06 Aug 2011 15:06:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85676 The Appellate Tribunal held that the refund claim, though valid on equitable grounds, was time-barred under Section 11B as it was filed beyond the statutory six-month period from the date of payment. The Tribunal rejected arguments from both parties on the starting point for the limitation period. Consequently, the order allowing the refund claim was set aside, and the appeal from the department was allowed, emphasizing the importance of adhering to statutory provisions for timely filing of refund claims, even in cases of double duty payment. Case-Laws Central Excise Thu, 04 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85676