https://www.taxtmi.com/caselaws?id=268286 The Tribunal set aside the Commissioner's decision to reject a refund claim, ruling that the penalty adjustment against a rebate constituted a pre-deposit. The Tribunal held that the time limitation under Section 11B did not apply to penalty refunds, as clarified in a previous case. As a result, the appeal was allowed, and the appellants were granted consequential relief. en-us Fri, 31 Jan 2014 00:00:00 +0530 Mon, 23 Nov 2015 20:21:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268286 The Tribunal set aside the Commissioner's decision to reject a refund claim, ruling that the penalty adjustment against a rebate constituted a pre-deposit. The Tribunal held that the time limitation under Section 11B did not apply to penalty refunds, as clarified in a previous case. As a result, the appeal was allowed, and the appellants were granted consequential relief. Case-Laws Central Excise Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268286