https://www.taxtmi.com/caselaws?id=245497 The Tribunal ruled in favor of the appellant, clarifying that the obligation to file refund claims under Notification No.5/2006-C.E.(N.T.) dt. 14.03.2006 allowed Export Oriented Units (EOUs) to choose between monthly and quarterly filings. The Tribunal held that the time limit under Section 11B of the Central Excise Act, 1944 did not apply to the specific refund claims governed by the notification, setting aside the order deeming the appellant's claims as time-barred. en-us Fri, 06 Dec 2013 00:00:00 +0530 Fri, 11 Sep 2015 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245497 The Tribunal ruled in favor of the appellant, clarifying that the obligation to file refund claims under Notification No.5/2006-C.E.(N.T.) dt. 14.03.2006 allowed Export Oriented Units (EOUs) to choose between monthly and quarterly filings. The Tribunal held that the time limit under Section 11B of the Central Excise Act, 1944 did not apply to the specific refund claims governed by the notification, setting aside the order deeming the appellant's claims as time-barred. Case-Laws Service Tax Fri, 06 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245497