https://www.taxtmi.com/caselaws?id=233978 The appeal against the rejection of a refund claim of Rs.1,41,524 as time-barred was dismissed. The court emphasized the importance of adhering to statutory provisions and limitation periods for refund claims under the Central Excise Act. It was held that the Central Excise officers' powers are confined within the Act, and authorities must operate within its provisions. The judgment upheld the rejection of the refund claim beyond the prescribed period, highlighting the significance of complying with statutory frameworks in such cases. en-us Fri, 15 Mar 2013 00:00:00 +0530 Wed, 13 Nov 2013 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233978 The appeal against the rejection of a refund claim of Rs.1,41,524 as time-barred was dismissed. The court emphasized the importance of adhering to statutory provisions and limitation periods for refund claims under the Central Excise Act. It was held that the Central Excise officers' powers are confined within the Act, and authorities must operate within its provisions. The judgment upheld the rejection of the refund claim beyond the prescribed period, highlighting the significance of complying with statutory frameworks in such cases. Case-Laws Service Tax Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233978