https://www.taxtmi.com/caselaws?id=212806 The Tribunal held that the refund claim for cost recovery charges by a 100% EOU was not time-barred under Section 11B of the Central Excise Act, 1944, as it is an administrative function not governed by the Act. The Tribunal emphasized that the general law of limitation does not apply to refund claims under the Central Excise Act, and the appeal before the Commissioner (Appeals) was deemed not maintainable. The Tribunal directed the respondent to seek refund through the jurisdictional administrative machinery, setting aside the Commissioner (Appeals) order and allowing the Revenue's appeal. en-us Tue, 21 Jun 2011 00:00:00 +0530 Thu, 13 Jun 2013 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212806 The Tribunal held that the refund claim for cost recovery charges by a 100% EOU was not time-barred under Section 11B of the Central Excise Act, 1944, as it is an administrative function not governed by the Act. The Tribunal emphasized that the general law of limitation does not apply to refund claims under the Central Excise Act, and the appeal before the Commissioner (Appeals) was deemed not maintainable. The Tribunal directed the respondent to seek refund through the jurisdictional administrative machinery, setting aside the Commissioner (Appeals) order and allowing the Revenue's appeal. Case-Laws Central Excise Tue, 21 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212806