https://www.taxtmi.com/caselaws?id=90589 The Tribunal upheld the decision to reject the appeal regarding a refund claim for Excise duty paid under mistake of law. The claim was filed beyond the limitation period specified in Section 11B of the Central Excise Act, lacking essential details to support the appellant's arguments of payment under protest or mistake of law. Previous show cause notices and adjudication orders were deemed irrelevant. The judgment stressed the significance of adhering to statutory provisions for refund claims under the Central Excise Act. en-us Sun, 19 Jan 1997 00:00:00 +0530 Mon, 10 Oct 2011 11:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90589 The Tribunal upheld the decision to reject the appeal regarding a refund claim for Excise duty paid under mistake of law. The claim was filed beyond the limitation period specified in Section 11B of the Central Excise Act, lacking essential details to support the appellant's arguments of payment under protest or mistake of law. Previous show cause notices and adjudication orders were deemed irrelevant. The judgment stressed the significance of adhering to statutory provisions for refund claims under the Central Excise Act. Case-Laws Central Excise Sun, 19 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90589