https://www.taxtmi.com/caselaws?id=85687 The Appellate Tribunal upheld the Collector (Appeals)' decision that the appeal was time-barred due to the review order being passed after the limitation period. The Tribunal emphasized that the initial refund order dated 5-4-1990 was the effective order for calculating the limitation period under Section 35E(3) of the Act, rejecting the Department's appeal based on correct statutory interpretation. en-us Thu, 18 Jul 1996 00:00:00 +0530 Sat, 06 Aug 2011 15:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85687 The Appellate Tribunal upheld the Collector (Appeals)' decision that the appeal was time-barred due to the review order being passed after the limitation period. The Tribunal emphasized that the initial refund order dated 5-4-1990 was the effective order for calculating the limitation period under Section 35E(3) of the Act, rejecting the Department's appeal based on correct statutory interpretation. Case-Laws Central Excise Thu, 18 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85687