https://www.taxtmi.com/caselaws?id=175661 The High Court upheld the rejection of Indian Oil Corporation Ltd's refund claim for excise duty paid on aviation fuel supplied to Air India flights, citing the claim as time-barred under section 11B of the Central Excise Act. The court emphasized the inflexibility of the limitation period and dismissed the petition, affirming the decisions of the lower authorities and government. The court highlighted the importance of adhering to statutory time limits for refund claims, referencing relevant case law to support its conclusion. en-us Thu, 15 Dec 2011 00:00:00 +0530 Wed, 04 Oct 2017 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175661 The High Court upheld the rejection of Indian Oil Corporation Ltd's refund claim for excise duty paid on aviation fuel supplied to Air India flights, citing the claim as time-barred under section 11B of the Central Excise Act. The court emphasized the inflexibility of the limitation period and dismissed the petition, affirming the decisions of the lower authorities and government. The court highlighted the importance of adhering to statutory time limits for refund claims, referencing relevant case law to support its conclusion. Case-Laws Central Excise Thu, 15 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175661