https://www.taxtmi.com/caselaws?id=93936 The appeal from Revenue claiming that the limitation under Section 11B of the Central Excise Act applies to both duty and penalty refunds was dismissed by the Appellate Tribunal CEGAT, Mumbai. The Commissioner's order clarified that the penalty was deposited as directed by the Appellate Authority under Section 35F, and the Revenue failed to provide case law supporting their claim. The appeal was found to lack merit and was dismissed. en-us Fri, 28 Jul 2000 00:00:00 +0530 Thu, 17 Nov 2011 18:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93936 The appeal from Revenue claiming that the limitation under Section 11B of the Central Excise Act applies to both duty and penalty refunds was dismissed by the Appellate Tribunal CEGAT, Mumbai. The Commissioner's order clarified that the penalty was deposited as directed by the Appellate Authority under Section 35F, and the Revenue failed to provide case law supporting their claim. The appeal was found to lack merit and was dismissed. Case-Laws Central Excise Fri, 28 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93936