https://www.taxtmi.com/caselaws?id=126352 The Appellate Tribunal dismissed the appeal, upholding the decision that the date of purchase of goods, not the issuance of the exemption certificate, was the relevant date for calculating the limitation period under Section 11B of the Central Excise Act. The Tribunal found no merit in the Appellant's argument that the exemption certificate's issuance date should be considered, deeming the refund claim time-barred due to being filed after the specified period from the purchase dates. en-us Wed, 29 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 17:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126352 The Appellate Tribunal dismissed the appeal, upholding the decision that the date of purchase of goods, not the issuance of the exemption certificate, was the relevant date for calculating the limitation period under Section 11B of the Central Excise Act. The Tribunal found no merit in the Appellant's argument that the exemption certificate's issuance date should be considered, deeming the refund claim time-barred due to being filed after the specified period from the purchase dates. Case-Laws Central Excise Wed, 29 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126352