https://www.taxtmi.com/caselaws?id=114804 The Tribunal ruled in favor of the Revenue, holding that the refund claims of Central Excise Duty by the company were time-barred under Section 11B of the Central Excise Act. The Tribunal emphasized the distinction between the rights of manufacturers and buyers in claiming refunds, stating that customers cannot benefit from a manufacturer's protest payment without complying with the specified time limit. The decision was based on the interpretation of Section 11B and previous Supreme Court rulings, ultimately allowing the appeals filed by the Revenue. en-us Thu, 04 Nov 2004 00:00:00 +0530 Mon, 21 May 2012 12:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114804 The Tribunal ruled in favor of the Revenue, holding that the refund claims of Central Excise Duty by the company were time-barred under Section 11B of the Central Excise Act. The Tribunal emphasized the distinction between the rights of manufacturers and buyers in claiming refunds, stating that customers cannot benefit from a manufacturer's protest payment without complying with the specified time limit. The decision was based on the interpretation of Section 11B and previous Supreme Court rulings, ultimately allowing the appeals filed by the Revenue. Case-Laws Central Excise Thu, 04 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114804