https://www.taxtmi.com/caselaws?id=221258 The Tribunal held that the appellant's refund claim was time-barred under Section 11B of the Central Excise Act, 1944. The claim, based on the finalization of price rather than the payment of duty, was rejected as not meeting the prescribed time limit. The Tribunal emphasized adherence to procedural requirements for provisional assessments and clarified that the relevant date for claiming refunds in excise duty cases is the date of duty payment, not price finalization. The appeal was dismissed, affirming the Commissioner's decision and highlighting the significance of accurate interpretation of statutory provisions and precedents. en-us Thu, 31 Jan 2013 00:00:00 +0530 Sat, 02 Mar 2013 07:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221258 The Tribunal held that the appellant's refund claim was time-barred under Section 11B of the Central Excise Act, 1944. The claim, based on the finalization of price rather than the payment of duty, was rejected as not meeting the prescribed time limit. The Tribunal emphasized adherence to procedural requirements for provisional assessments and clarified that the relevant date for claiming refunds in excise duty cases is the date of duty payment, not price finalization. The appeal was dismissed, affirming the Commissioner's decision and highlighting the significance of accurate interpretation of statutory provisions and precedents. Case-Laws Central Excise Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221258