https://www.taxtmi.com/caselaws?id=97932 The appeals filed by M/s. PVP Ltd. challenging the rejection of their refund claims as time-barred and partly on merits were dismissed by the Tribunal. The Tribunal upheld the rejection of the refund claim as time-barred for the period before a certain date and confirmed the classification of acid oil under the Central Excise Tariff. It was noted that the appellants did not challenge the classification while filing the refund claim, leading to the rejection of their contradictory grounds for claiming the refund. The Tribunal found no error in the Collector's decision and rejected both appeals based on legal principles and precedents. en-us Wed, 27 Jun 2001 00:00:00 +0530 Wed, 18 Jan 2012 15:59:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97932 The appeals filed by M/s. PVP Ltd. challenging the rejection of their refund claims as time-barred and partly on merits were dismissed by the Tribunal. The Tribunal upheld the rejection of the refund claim as time-barred for the period before a certain date and confirmed the classification of acid oil under the Central Excise Tariff. It was noted that the appellants did not challenge the classification while filing the refund claim, leading to the rejection of their contradictory grounds for claiming the refund. The Tribunal found no error in the Collector's decision and rejected both appeals based on legal principles and precedents. Case-Laws Central Excise Wed, 27 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97932