https://www.taxtmi.com/caselaws?id=119517 The Tribunal set aside the Commissioner's order, ruling that the statutory time limit under Section 11B of the CE Act applies to refund claims for amounts paid in excess of duty. Refund applications must be filed within this prescribed limitation period, even for payments made without legal authority. The Tribunal did not address the issue of adjusting excess duty against other payable duties, focusing solely on the limitation period's applicability. en-us Fri, 17 Mar 2006 00:00:00 +0530 Thu, 14 Mar 2024 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119517 The Tribunal set aside the Commissioner's order, ruling that the statutory time limit under Section 11B of the CE Act applies to refund claims for amounts paid in excess of duty. Refund applications must be filed within this prescribed limitation period, even for payments made without legal authority. The Tribunal did not address the issue of adjusting excess duty against other payable duties, focusing solely on the limitation period's applicability. Case-Laws Central Excise Fri, 17 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119517