https://www.taxtmi.com/caselaws?id=201435 The High Court of Punjab and Haryana dismissed three petitions seeking to quash orders rejecting refund claims under the Central Excise Act due to exceeding the statutory limitation period. The court held that refund applications filed beyond the prescribed six-month period could not be entertained unless linked to a provision being declared unconstitutional, citing the precedent in Mafatlal Industries Ltd. v. Union of India. Despite arguments invoking Article 265 of the Constitution, the court upheld the rejection of the refund claims, emphasizing compliance with Section 11B's timeframe requirements. en-us Thu, 23 Sep 2010 00:00:00 +0530 Fri, 28 Aug 2015 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201435 The High Court of Punjab and Haryana dismissed three petitions seeking to quash orders rejecting refund claims under the Central Excise Act due to exceeding the statutory limitation period. The court held that refund applications filed beyond the prescribed six-month period could not be entertained unless linked to a provision being declared unconstitutional, citing the precedent in Mafatlal Industries Ltd. v. Union of India. Despite arguments invoking Article 265 of the Constitution, the court upheld the rejection of the refund claims, emphasizing compliance with Section 11B's timeframe requirements. Case-Laws Central Excise Thu, 23 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201435