https://www.taxtmi.com/caselaws?id=246070 The High Court upheld the Tribunal's decision, ruling that the refund application was time-barred under Section 11B of the Central Excise Act, 1944. The Court dismissed the appeal, emphasizing the significance of complying with statutory limitations for conclusive legal proceedings. It differentiated the judgments cited by the appellant, highlighting the primacy of statutory provisions over circulars or judicial interpretations. The Court reiterated that even constitutional remedies must adhere to statutory requirements. en-us Thu, 03 Apr 2014 00:00:00 +0530 Tue, 07 Apr 2026 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246070 The High Court upheld the Tribunal's decision, ruling that the refund application was time-barred under Section 11B of the Central Excise Act, 1944. The Court dismissed the appeal, emphasizing the significance of complying with statutory limitations for conclusive legal proceedings. It differentiated the judgments cited by the appellant, highlighting the primacy of statutory provisions over circulars or judicial interpretations. The Court reiterated that even constitutional remedies must adhere to statutory requirements. Case-Laws Service Tax Thu, 03 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246070