https://www.taxtmi.com/caselaws?id=167575 The Tribunal dismissed the appeal for refund of duty paid on aluminium extruded shapes and sections under Rule 173L, affirming the rejection based on the time limit under Section 11B of the Central Excises and Salt Act, 1944. The decision highlighted the necessity of adhering to statutory time limits for filing refund claims, even in cases involving goods returned for reprocessing, emphasizing the importance of timely and proper refund claim submissions to the designated authority for consideration. en-us Fri, 07 Jun 1985 00:00:00 +0530 Thu, 25 Dec 2014 11:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167575 The Tribunal dismissed the appeal for refund of duty paid on aluminium extruded shapes and sections under Rule 173L, affirming the rejection based on the time limit under Section 11B of the Central Excises and Salt Act, 1944. The decision highlighted the necessity of adhering to statutory time limits for filing refund claims, even in cases involving goods returned for reprocessing, emphasizing the importance of timely and proper refund claim submissions to the designated authority for consideration. Case-Laws Central Excise Fri, 07 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167575