https://www.taxtmi.com/caselaws?id=1099 The Tribunal allowed the appeal, setting aside the impugned order that rejected the refund claim on the ground of limitation under Section 11B of the Central Excise Act, 1944. The Tribunal held that the refund claim, made before the restoration of the credit balance, was not barred by limitation as the eligibility for refund is determined based on the balance in the books on the last date of the quarter. The appellants successfully argued that the issue of limitation was not raised in earlier proceedings and could not be raised at this stage, ultimately securing the refund. en-us Wed, 06 Sep 2006 00:00:00 +0530 Sat, 29 Sep 2018 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1099 The Tribunal allowed the appeal, setting aside the impugned order that rejected the refund claim on the ground of limitation under Section 11B of the Central Excise Act, 1944. The Tribunal held that the refund claim, made before the restoration of the credit balance, was not barred by limitation as the eligibility for refund is determined based on the balance in the books on the last date of the quarter. The appellants successfully argued that the issue of limitation was not raised in earlier proceedings and could not be raised at this stage, ultimately securing the refund. Case-Laws Central Excise Wed, 06 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1099