https://www.taxtmi.com/caselaws?id=209675 The judge set aside the lower authorities' decisions and remanded the case for a fresh decision on the refund claim of Rs.1,07,395. Emphasizing the application of Section 11B of the Central Excise Act, the judge ruled that the refund claim was subject to a limitation period and should not have allowed the suo motu credit taken by the assessee. The importance of following statutory provisions in handling refund claims was underscored, highlighting the need for a comprehensive review of factual and legal aspects to prevent erroneous outcomes. en-us Fri, 21 Oct 2011 00:00:00 +0530 Mon, 16 Jan 2012 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209675 The judge set aside the lower authorities' decisions and remanded the case for a fresh decision on the refund claim of Rs.1,07,395. Emphasizing the application of Section 11B of the Central Excise Act, the judge ruled that the refund claim was subject to a limitation period and should not have allowed the suo motu credit taken by the assessee. The importance of following statutory provisions in handling refund claims was underscored, highlighting the need for a comprehensive review of factual and legal aspects to prevent erroneous outcomes. Case-Laws Central Excise Fri, 21 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209675