https://www.taxtmi.com/caselaws?id=202329 The Tribunal upheld the rejection of refund claims as time-barred in appeals E/539 & 540/03. A rectification application was allowed for no finding on the time bar issue, leading to fresh decisions. Appeals E/549 & 550/03 were remanded based on a Supreme Court judgment, directing reconsideration without time bar issues. The case highlights the Tribunal's handling of time-barred refund claims, the importance of recording findings, and the influence of Supreme Court decisions on remanded cases. en-us Tue, 15 Feb 2011 00:00:00 +0530 Tue, 15 Mar 2011 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202329 The Tribunal upheld the rejection of refund claims as time-barred in appeals E/539 & 540/03. A rectification application was allowed for no finding on the time bar issue, leading to fresh decisions. Appeals E/549 & 550/03 were remanded based on a Supreme Court judgment, directing reconsideration without time bar issues. The case highlights the Tribunal's handling of time-barred refund claims, the importance of recording findings, and the influence of Supreme Court decisions on remanded cases. Case-Laws Central Excise Tue, 15 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202329