https://www.taxtmi.com/caselaws?id=264106 The Court allowed the appeal under Section 35-G of the Central Excise Act, 1944, in favor of the appellant, directing the respondents to refund the duty paid on returned goods within a specified timeframe. The judgment emphasized the supremacy of statutory provisions over rules, highlighting the Commissioner's discretion to extend the limitation period for refund claims. Fair treatment of taxpayers and adherence to legal provisions were underscored in the decision. en-us Mon, 07 Sep 2015 00:00:00 +0530 Mon, 04 Jan 2016 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264106 The Court allowed the appeal under Section 35-G of the Central Excise Act, 1944, in favor of the appellant, directing the respondents to refund the duty paid on returned goods within a specified timeframe. The judgment emphasized the supremacy of statutory provisions over rules, highlighting the Commissioner's discretion to extend the limitation period for refund claims. Fair treatment of taxpayers and adherence to legal provisions were underscored in the decision. Case-Laws Central Excise Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264106