https://www.taxtmi.com/caselaws?id=116011 The Tribunal dismissed the appeal by M/s. U.P. State Sugar Corporation Ltd., upholding the rejection of their refund claim as time-barred under Section 11B of the Central Excise Act. Despite the appellant's argument that they were entitled to a refund due to price revisions, the Tribunal emphasized that the claim exceeded the statutory time limit for refund claims specified in Section 11B. The Tribunal reaffirmed that adherence to the Act's provisions, including time limits, is crucial, leading to the dismissal of the appeal and rejection of the refund claim. en-us Fri, 29 Apr 2005 00:00:00 +0530 Wed, 06 Jun 2012 15:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116011 The Tribunal dismissed the appeal by M/s. U.P. State Sugar Corporation Ltd., upholding the rejection of their refund claim as time-barred under Section 11B of the Central Excise Act. Despite the appellant's argument that they were entitled to a refund due to price revisions, the Tribunal emphasized that the claim exceeded the statutory time limit for refund claims specified in Section 11B. The Tribunal reaffirmed that adherence to the Act's provisions, including time limits, is crucial, leading to the dismissal of the appeal and rejection of the refund claim. Case-Laws Central Excise Fri, 29 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116011