https://www.taxtmi.com/caselaws?id=115946 The Appellate Tribunal, CESTAT, New Delhi, dismissed the appeal by M/s. Shree Rajasthan Syntex Ltd. regarding the refund of Central Excise duty on excess freight and insurance charges. The Tribunal upheld the time limit under Section 11B of the Central Excise Act for filing refund claims, emphasizing that the limitation period starts from the date of duty payment and not from the pronouncement of the relevant Supreme Court judgment. The decision was based on legal precedents and the absence of provisions allowing the computation of time limits based on judicial pronouncements. en-us Wed, 23 Feb 2005 00:00:00 +0530 Tue, 05 Jun 2012 18:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115946 The Appellate Tribunal, CESTAT, New Delhi, dismissed the appeal by M/s. Shree Rajasthan Syntex Ltd. regarding the refund of Central Excise duty on excess freight and insurance charges. The Tribunal upheld the time limit under Section 11B of the Central Excise Act for filing refund claims, emphasizing that the limitation period starts from the date of duty payment and not from the pronouncement of the relevant Supreme Court judgment. The decision was based on legal precedents and the absence of provisions allowing the computation of time limits based on judicial pronouncements. Case-Laws Central Excise Wed, 23 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115946