https://www.taxtmi.com/caselaws?id=201776 The Tribunal upheld the rejection of the refund claim by the Assistant Commissioner as time-barred under Section 11B of the Central Excise Act. Despite arguments that the payment was made under protest or as a deposit, the Tribunal found that it was not and dismissed these claims. The decision emphasized that statutory provisions, not the cause of action doctrine, govern refund claims in taxation matters. Consequently, the Tribunal allowed the Revenue's appeal, setting aside the Commissioner (Appeals) decision and affirming the rejection of the refund claim. en-us Tue, 21 Dec 2010 00:00:00 +0530 Fri, 07 Jun 2013 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201776 The Tribunal upheld the rejection of the refund claim by the Assistant Commissioner as time-barred under Section 11B of the Central Excise Act. Despite arguments that the payment was made under protest or as a deposit, the Tribunal found that it was not and dismissed these claims. The decision emphasized that statutory provisions, not the cause of action doctrine, govern refund claims in taxation matters. Consequently, the Tribunal allowed the Revenue's appeal, setting aside the Commissioner (Appeals) decision and affirming the rejection of the refund claim. Case-Laws Central Excise Tue, 21 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201776