https://www.taxtmi.com/caselaws?id=90849 The Appellate Tribunal upheld the impugned order, rejecting the revenue's appeal. The Tribunal ruled that the refund claim for the provisional release of goods was not time-barred under Section 11B of the Central Excise Act. It emphasized that refund claims made in compliance with statutory requirements are not governed by the Act's time limit provision. The decision highlighted the distinction between refund claims subject to statutory requirements and those bound by the Act's time limit. en-us Tue, 02 Feb 1999 00:00:00 +0530 Tue, 11 Oct 2011 18:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90849 The Appellate Tribunal upheld the impugned order, rejecting the revenue's appeal. The Tribunal ruled that the refund claim for the provisional release of goods was not time-barred under Section 11B of the Central Excise Act. It emphasized that refund claims made in compliance with statutory requirements are not governed by the Act's time limit provision. The decision highlighted the distinction between refund claims subject to statutory requirements and those bound by the Act's time limit. Case-Laws Central Excise Tue, 02 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90849