https://www.taxtmi.com/caselaws?id=97545 The Tribunal upheld the rejection of a refund claim by the Asst. Commissioner, ruling that the appellants' claim for excess excise duty paid was barred by limitation under Section 11B for filing beyond six months from the purchase date. Despite the initial acceptance of the refund application, subsequent appeals and counter-appeals ensued, culminating in the Tribunal's decision based on a precedent set by a Larger Bench ruling that refund claims must adhere to the statutory time limit, even if duty was paid under protest. en-us Thu, 22 Jun 2000 00:00:00 +0530 Tue, 17 Jan 2012 11:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97545 The Tribunal upheld the rejection of a refund claim by the Asst. Commissioner, ruling that the appellants' claim for excess excise duty paid was barred by limitation under Section 11B for filing beyond six months from the purchase date. Despite the initial acceptance of the refund application, subsequent appeals and counter-appeals ensued, culminating in the Tribunal's decision based on a precedent set by a Larger Bench ruling that refund claims must adhere to the statutory time limit, even if duty was paid under protest. Case-Laws Central Excise Thu, 22 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97545