https://www.taxtmi.com/caselaws?id=263866 The judgment allowed the appeal, directing the primary adjudicating authority to process the refund claim based on the electronic filing date of 5.7.2012. The decision emphasized the significance of adhering to the statutory time limits for refund claims under Section 11B of the Central Excise Act, 1944, and underscored the binding nature of legal precedents in interpreting such provisions. en-us Fri, 27 Mar 2015 00:00:00 +0530 Thu, 14 Jan 2016 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263866 The judgment allowed the appeal, directing the primary adjudicating authority to process the refund claim based on the electronic filing date of 5.7.2012. The decision emphasized the significance of adhering to the statutory time limits for refund claims under Section 11B of the Central Excise Act, 1944, and underscored the binding nature of legal precedents in interpreting such provisions. Case-Laws Service Tax Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263866