https://www.taxtmi.com/caselaws?id=152267 The Appellate Tribunal CESTAT Kolkata rejected the refund claims for excise duty paid on conveyor belts purchased from a manufacturer beyond the statutory time limit. The Tribunal emphasized the necessity of concrete evidence of the manufacturer's protest payment to benefit from the extended time limit for refund claims. Despite the Appellants' arguments and reference to a similar case, the Tribunal upheld the lower authorities' decisions, highlighting the importance of complying with statutory provisions under the Central Excise Act for refund claims. en-us Thu, 08 Oct 2009 00:00:00 +0530 Thu, 08 Jun 2017 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152267 The Appellate Tribunal CESTAT Kolkata rejected the refund claims for excise duty paid on conveyor belts purchased from a manufacturer beyond the statutory time limit. The Tribunal emphasized the necessity of concrete evidence of the manufacturer's protest payment to benefit from the extended time limit for refund claims. Despite the Appellants' arguments and reference to a similar case, the Tribunal upheld the lower authorities' decisions, highlighting the importance of complying with statutory provisions under the Central Excise Act for refund claims. Case-Laws Central Excise Thu, 08 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152267