https://www.taxtmi.com/caselaws?id=153750 The Tribunal upheld the rejection of the refund claim as time-barred under Section 11B, emphasizing the importance of adhering to the statutory time limits for filing refund claims, despite the circumstances surrounding the duty payment for raw naphtha procurement. The appellants' failure to file the claim within six months of the relevant dates led to the dismissal of the appeal against the Commissioner (Appeals) order, ultimately denying the requested refund. en-us Wed, 25 Nov 2009 00:00:00 +0530 Mon, 29 Jul 2013 15:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153750 The Tribunal upheld the rejection of the refund claim as time-barred under Section 11B, emphasizing the importance of adhering to the statutory time limits for filing refund claims, despite the circumstances surrounding the duty payment for raw naphtha procurement. The appellants' failure to file the claim within six months of the relevant dates led to the dismissal of the appeal against the Commissioner (Appeals) order, ultimately denying the requested refund. Case-Laws Central Excise Wed, 25 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153750