https://www.taxtmi.com/caselaws?id=251341 The Court held that the refund claim filed beyond the prescribed time limit under Section 11B of the Central Excise Act, 1944, was time-barred. It was established that the assessments were final, not provisional, and the relevant date for the refund claim had passed. The Revenue's appeal was allowed, overturning the Tribunal's decision, and the refund claim was denied due to being barred by limitation. en-us Thu, 03 Jan 2013 00:00:00 +0530 Thu, 11 Sep 2014 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251341 The Court held that the refund claim filed beyond the prescribed time limit under Section 11B of the Central Excise Act, 1944, was time-barred. It was established that the assessments were final, not provisional, and the relevant date for the refund claim had passed. The Revenue's appeal was allowed, overturning the Tribunal's decision, and the refund claim was denied due to being barred by limitation. Case-Laws Central Excise Thu, 03 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251341