https://www.taxtmi.com/caselaws?id=116317 The Appellate Tribunal CESTAT, New Delhi allowed the Revenue's appeal against the Commissioner (Appeals)'s decision to grant a refund of Rs. 4,15,387 to the respondents. The Tribunal found that the refund claim was rightly rejected by the Adjudicating Authority due to being time-barred as the respondents did not follow the necessary procedure for seeking provisional assessment before filing the claim. The Commissioner (Appeals) erred in assuming the duty payment was provisional without proper documentation, leading to the Tribunal overturning the refund decision and reinstating the rejection based on limitation. en-us Wed, 25 May 2005 00:00:00 +0530 Mon, 11 Jun 2012 13:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116317 The Appellate Tribunal CESTAT, New Delhi allowed the Revenue's appeal against the Commissioner (Appeals)'s decision to grant a refund of Rs. 4,15,387 to the respondents. The Tribunal found that the refund claim was rightly rejected by the Adjudicating Authority due to being time-barred as the respondents did not follow the necessary procedure for seeking provisional assessment before filing the claim. The Commissioner (Appeals) erred in assuming the duty payment was provisional without proper documentation, leading to the Tribunal overturning the refund decision and reinstating the rejection based on limitation. Case-Laws Central Excise Wed, 25 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116317