https://www.taxtmi.com/caselaws?id=201453 The Tribunal allowed the appeal by M/s. Super Spinning Mills Ltd. - TFO Unit, Coimbatore, in a stay application against a time-barred refund claim. The Tribunal held that the original refund claim was filed within the prescribed time limit under Section 11B of the Central Excise Act, 1944. It determined that the revised claim was part of the original filing and not a separate submission, overturning the Commissioner (Appeals)'s decision. Consequently, the Tribunal ruled in favor of the appellant, setting aside the Commissioner's order and allowing the refund claim. en-us Fri, 05 Jan 2007 00:00:00 +0530 Wed, 10 Apr 2013 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201453 The Tribunal allowed the appeal by M/s. Super Spinning Mills Ltd. - TFO Unit, Coimbatore, in a stay application against a time-barred refund claim. The Tribunal held that the original refund claim was filed within the prescribed time limit under Section 11B of the Central Excise Act, 1944. It determined that the revised claim was part of the original filing and not a separate submission, overturning the Commissioner (Appeals)'s decision. Consequently, the Tribunal ruled in favor of the appellant, setting aside the Commissioner's order and allowing the refund claim. Case-Laws Central Excise Fri, 05 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201453