https://www.taxtmi.com/caselaws?id=266090 The High Court dismissed the appellant's claim for a refund of excise duty on scented suprari, initially rejected on limitation grounds by the Asst. Commissioner. Despite the Commissioner (Appeals) initially allowing the appeal, subsequent legal proceedings led to the confirmation of the demand for recovery of the erroneously sanctioned amount. The Tribunal's decision in favor of the Revenue was upheld by the High Court, emphasizing the importance of timely refund claims under the Central Excise Act. The appellant's failure to appear for the appeal hearing resulted in the dismissal of the appeal, affirming the demand for recovery of the refund. en-us Fri, 01 May 2015 00:00:00 +0530 Sun, 18 Oct 2015 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266090 The High Court dismissed the appellant's claim for a refund of excise duty on scented suprari, initially rejected on limitation grounds by the Asst. Commissioner. Despite the Commissioner (Appeals) initially allowing the appeal, subsequent legal proceedings led to the confirmation of the demand for recovery of the erroneously sanctioned amount. The Tribunal's decision in favor of the Revenue was upheld by the High Court, emphasizing the importance of timely refund claims under the Central Excise Act. The appellant's failure to appear for the appeal hearing resulted in the dismissal of the appeal, affirming the demand for recovery of the refund. Case-Laws Central Excise Fri, 01 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266090