https://www.taxtmi.com/caselaws?id=116375 The appeal before the Appellate Tribunal CESTAT, Mumbai was dismissed as the refund claim was found to be time-barred under Section 11B of the Central Excise Act. The appellant's argument that the time limit should be calculated from the date of the first application made by the original duty payer was rejected. The Tribunal emphasized the clear provisions of Section 11B and upheld the decision that the appellant's claim lacked merit due to the explicit requirements of the law regarding the timeline for filing refund claims. en-us Thu, 23 Jun 2005 00:00:00 +0530 Mon, 11 Jun 2012 18:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116375 The appeal before the Appellate Tribunal CESTAT, Mumbai was dismissed as the refund claim was found to be time-barred under Section 11B of the Central Excise Act. The appellant's argument that the time limit should be calculated from the date of the first application made by the original duty payer was rejected. The Tribunal emphasized the clear provisions of Section 11B and upheld the decision that the appellant's claim lacked merit due to the explicit requirements of the law regarding the timeline for filing refund claims. Case-Laws Central Excise Thu, 23 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116375