https://www.taxtmi.com/caselaws?id=115588 The respondents were not entitled to the benefit of a High Court judgment excluding "sugantha supari" from excise duty as their refund claim was found time-barred under Section 11B. The Tribunal emphasized that statutory limitations must be adhered to, even if a judgment applies. The claim was dismissed, highlighting the importance of complying with statutory limitations, ultimately ruling in favor of the Revenue and setting aside the lower appellate authority's decision to sanction a cash refund. en-us Fri, 29 Jul 2005 00:00:00 +0530 Thu, 31 May 2012 12:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115588 The respondents were not entitled to the benefit of a High Court judgment excluding "sugantha supari" from excise duty as their refund claim was found time-barred under Section 11B. The Tribunal emphasized that statutory limitations must be adhered to, even if a judgment applies. The claim was dismissed, highlighting the importance of complying with statutory limitations, ultimately ruling in favor of the Revenue and setting aside the lower appellate authority's decision to sanction a cash refund. Case-Laws Central Excise Fri, 29 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115588