https://www.taxtmi.com/caselaws?id=167483 The Tribunal upheld the rejection of the duty refund claim, emphasizing non-compliance with the prescribed time limits under Section 11-B of the Central Excises and Salt Act, 1944. The decision highlighted the importance of timely intimation to the proper officer for gate pass cancellation, as required by Rule 173G(2) proviso (vii). The failure to adhere to these procedural requirements led to the claim being time-barred, despite arguments regarding assessment procedures and goods verification. en-us Sat, 23 Mar 1985 00:00:00 +0530 Mon, 22 Dec 2014 11:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167483 The Tribunal upheld the rejection of the duty refund claim, emphasizing non-compliance with the prescribed time limits under Section 11-B of the Central Excises and Salt Act, 1944. The decision highlighted the importance of timely intimation to the proper officer for gate pass cancellation, as required by Rule 173G(2) proviso (vii). The failure to adhere to these procedural requirements led to the claim being time-barred, despite arguments regarding assessment procedures and goods verification. Case-Laws Central Excise Sat, 23 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167483