https://www.taxtmi.com/caselaws?id=116014 The Appellate Tribunal CESTAT, New Delhi, dismissed the Revenue's appeal against the respondents regarding the timeliness of a refund claim for excise duty. The Tribunal held that the refund claim was not time-barred as it was lodged within a reasonable time after the adjudication of the show cause notice by the Additional Commissioner. The Tribunal emphasized that the right to claim the refund arose only after the adjudication, not at the time of deposit in the PLA. Therefore, the decision favored the respondents, upholding the validity of the refund claim and dismissing the Revenue's appeal. en-us Wed, 04 May 2005 00:00:00 +0530 Wed, 06 Jun 2012 15:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116014 The Appellate Tribunal CESTAT, New Delhi, dismissed the Revenue's appeal against the respondents regarding the timeliness of a refund claim for excise duty. The Tribunal held that the refund claim was not time-barred as it was lodged within a reasonable time after the adjudication of the show cause notice by the Additional Commissioner. The Tribunal emphasized that the right to claim the refund arose only after the adjudication, not at the time of deposit in the PLA. Therefore, the decision favored the respondents, upholding the validity of the refund claim and dismissing the Revenue's appeal. Case-Laws Central Excise Wed, 04 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116014