https://www.taxtmi.com/caselaws?id=238707 The Tribunal held that the refund claim was time-barred under Section 11B of the Central Excise Act, 1994. It determined that the levy was not unconstitutional but without authority of law, requiring the refund claim to be processed under Section 11B. The Tribunal rejected the refund claim, emphasizing adherence to statutory provisions and Supreme Court principles. en-us Fri, 18 Oct 2013 00:00:00 +0530 Tue, 21 Feb 2017 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238707 The Tribunal held that the refund claim was time-barred under Section 11B of the Central Excise Act, 1994. It determined that the levy was not unconstitutional but without authority of law, requiring the refund claim to be processed under Section 11B. The Tribunal rejected the refund claim, emphasizing adherence to statutory provisions and Supreme Court principles. Case-Laws Service Tax Fri, 18 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238707