https://www.taxtmi.com/caselaws?id=95399 The Tribunal, led by Shri V.K. Agrawal, rejected the appeal by M/s. S.P.L. Ltd. regarding the admissibility of a refund claim for Modvat Credit debited in 1994-1995 and claimed in 1997. Despite the appellant's assertions of protest in their letters, the Tribunal found that the communication did not constitute a formal claim or protest for refund within the statutory time limit of six months as required by Section 11B of the Central Excise Act. The Tribunal emphasized that the letters did not explicitly state a refund claim or formal protest, leading to the dismissal of the appeal. en-us Tue, 16 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 11:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95399 The Tribunal, led by Shri V.K. Agrawal, rejected the appeal by M/s. S.P.L. Ltd. regarding the admissibility of a refund claim for Modvat Credit debited in 1994-1995 and claimed in 1997. Despite the appellant's assertions of protest in their letters, the Tribunal found that the communication did not constitute a formal claim or protest for refund within the statutory time limit of six months as required by Section 11B of the Central Excise Act. The Tribunal emphasized that the letters did not explicitly state a refund claim or formal protest, leading to the dismissal of the appeal. Case-Laws Central Excise Tue, 16 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95399