https://www.taxtmi.com/caselaws?id=167551 The Tribunal dismissed the appeal, upholding the rejection of the refund claims under Section 11B of the Central Excises and Salt Act, 1944. It clarified that the law of limitation applies to refund claims, and the absence of a notice before rejection does not violate natural justice principles. The judgment emphasized the claimant's burden to justify refund claims without requiring a notice before rejection, distinguishing between recovery and refund processes. en-us Sat, 28 Jul 1984 00:00:00 +0530 Wed, 24 Dec 2014 12:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167551 The Tribunal dismissed the appeal, upholding the rejection of the refund claims under Section 11B of the Central Excises and Salt Act, 1944. It clarified that the law of limitation applies to refund claims, and the absence of a notice before rejection does not violate natural justice principles. The judgment emphasized the claimant's burden to justify refund claims without requiring a notice before rejection, distinguishing between recovery and refund processes. Case-Laws Central Excise Sat, 28 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167551