https://www.taxtmi.com/caselaws?id=122177 The Tribunal upheld the rejection of the refund claim by the Appellants under Notification 6/2000 for duty paid beyond the prescribed time. Despite arguments based on Section 11B of the Central Excise Act, the Tribunal emphasized compliance with the time limit specified in the Notification as a substantive requirement. Relying on case law and a Supreme Court decision, the Tribunal concluded that the Appellants, having availed the benefit under the Notification, were bound by its conditions. Consequently, the appeal was dismissed, affirming the rejection of the refund claim. en-us Fri, 15 Dec 2006 00:00:00 +0530 Thu, 09 Aug 2012 12:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122177 The Tribunal upheld the rejection of the refund claim by the Appellants under Notification 6/2000 for duty paid beyond the prescribed time. Despite arguments based on Section 11B of the Central Excise Act, the Tribunal emphasized compliance with the time limit specified in the Notification as a substantive requirement. Relying on case law and a Supreme Court decision, the Tribunal concluded that the Appellants, having availed the benefit under the Notification, were bound by its conditions. Consequently, the appeal was dismissed, affirming the rejection of the refund claim. Case-Laws Central Excise Fri, 15 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122177