https://www.taxtmi.com/caselaws?id=209974 The Appellate Tribunal CESTAT, Ahmedabad, upheld the rejection of a refund claim under Section 11B of the Central Excise Act, 1944, due to the claim being filed beyond the one-year timeline from the payment date. Despite arguments invoking Section 83 for mistakes of law, the Tribunal emphasized adherence to statutory provisions. The appellants' failure to timely file the refund claim led to the dismissal of their appeal, highlighting the significance of complying with prescribed timelines for refund claims to ensure legal conformity and uphold statutory requirements. en-us Fri, 08 Jul 2011 00:00:00 +0530 Sat, 06 Jul 2013 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209974 The Appellate Tribunal CESTAT, Ahmedabad, upheld the rejection of a refund claim under Section 11B of the Central Excise Act, 1944, due to the claim being filed beyond the one-year timeline from the payment date. Despite arguments invoking Section 83 for mistakes of law, the Tribunal emphasized adherence to statutory provisions. The appellants' failure to timely file the refund claim led to the dismissal of their appeal, highlighting the significance of complying with prescribed timelines for refund claims to ensure legal conformity and uphold statutory requirements. Case-Laws Service Tax Fri, 08 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209974