https://www.taxtmi.com/caselaws?id=257665 The Tribunal held that the electronic filing of the refund claim within the prescribed time should be considered the date of filing, setting aside the rejection based on being time-barred under section 11B of the Central Excise Act, 1944. The acknowledgment of electronic filing was deemed sufficient, and the matter was remanded for consideration on merits, emphasizing the importance of timely electronic filing in determining the validity of the refund claim. en-us Wed, 28 Jan 2015 00:00:00 +0530 Wed, 18 Mar 2015 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257665 The Tribunal held that the electronic filing of the refund claim within the prescribed time should be considered the date of filing, setting aside the rejection based on being time-barred under section 11B of the Central Excise Act, 1944. The acknowledgment of electronic filing was deemed sufficient, and the matter was remanded for consideration on merits, emphasizing the importance of timely electronic filing in determining the validity of the refund claim. Case-Laws Service Tax Wed, 28 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257665