https://www.taxtmi.com/caselaws?id=240503 The case centered on the interpretation of the "relevant date" under Section 11B of the Central Excise Act for filing a refund claim. The dispute arose regarding whether the date of communication of the Tribunal's Final Order or the date of the Final Order itself should be considered the relevant date. The Commissioner(Appeals) held that the communication date was relevant, allowing the refund claim within the prescribed one-year period. The Tribunal emphasized adherence to statutory provisions and specific definitions, setting aside the erroneous order and granting the appeal. en-us Fri, 26 Apr 2013 00:00:00 +0530 Mon, 11 Nov 2013 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240503 The case centered on the interpretation of the "relevant date" under Section 11B of the Central Excise Act for filing a refund claim. The dispute arose regarding whether the date of communication of the Tribunal's Final Order or the date of the Final Order itself should be considered the relevant date. The Commissioner(Appeals) held that the communication date was relevant, allowing the refund claim within the prescribed one-year period. The Tribunal emphasized adherence to statutory provisions and specific definitions, setting aside the erroneous order and granting the appeal. Case-Laws Central Excise Fri, 26 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240503