https://www.taxtmi.com/caselaws?id=125143 The Commissioner allowed the appeal, setting aside the Assistant Commissioner's decision to reject the refund claim as time-barred under Section 11B of the Central Excise Act. The Commissioner determined that the one-year limitation period for refund claims does not apply to unutilized credit of Additional Duty of Excise paid on Textiles and Textile Articles. Relying on legal precedents and judgments, the Commissioner held that the appellant is entitled to the refund, emphasizing that the specific nature of the claim exempts it from the prescribed time limit. en-us Wed, 24 Dec 2008 00:00:00 +0530 Fri, 19 Oct 2012 18:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125143 The Commissioner allowed the appeal, setting aside the Assistant Commissioner's decision to reject the refund claim as time-barred under Section 11B of the Central Excise Act. The Commissioner determined that the one-year limitation period for refund claims does not apply to unutilized credit of Additional Duty of Excise paid on Textiles and Textile Articles. Relying on legal precedents and judgments, the Commissioner held that the appellant is entitled to the refund, emphasizing that the specific nature of the claim exempts it from the prescribed time limit. Case-Laws Customs Wed, 24 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125143