https://www.taxtmi.com/caselaws?id=104836 The Appellate Tribunal CEGAT, Bangalore ruled in favor of the Revenue, upholding the rejection of a refund claim by M/s. Sudhir Papers (P) Ltd. The claim was deemed time-barred under Section 11B of the Central Excises and Salt Act, 1944, despite arguments that the limitation period should not apply due to double payment of Cess. The Tribunal emphasized the strict application of statutory provisions, rejecting equitable considerations in favor of adherence to legal limitations. The decision reinforced the binding nature of statutory provisions on Revenue authorities and the importance of complying with legal requirements in refund matters. en-us Tue, 23 Apr 2002 00:00:00 +0530 Thu, 01 Mar 2012 15:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104836 The Appellate Tribunal CEGAT, Bangalore ruled in favor of the Revenue, upholding the rejection of a refund claim by M/s. Sudhir Papers (P) Ltd. The claim was deemed time-barred under Section 11B of the Central Excises and Salt Act, 1944, despite arguments that the limitation period should not apply due to double payment of Cess. The Tribunal emphasized the strict application of statutory provisions, rejecting equitable considerations in favor of adherence to legal limitations. The decision reinforced the binding nature of statutory provisions on Revenue authorities and the importance of complying with legal requirements in refund matters. Case-Laws Central Excise Tue, 23 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104836