https://www.taxtmi.com/caselaws?id=270137 The Tribunal upheld the rejection of the appellant's refund application for excess interest paid, ruling it was time-barred. The appellant's claim was dismissed as it exceeded the one-year limitation period from the original payment date, with the Tribunal emphasizing that the period could not be extended by Revenue authorities or the Tribunal. The decision affirmed the Commissioner (Appeals) ruling, highlighting the significance of complying with statutory time limits for refund claims. en-us Wed, 24 Jun 2015 00:00:00 +0530 Wed, 08 Feb 2017 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270137 The Tribunal upheld the rejection of the appellant's refund application for excess interest paid, ruling it was time-barred. The appellant's claim was dismissed as it exceeded the one-year limitation period from the original payment date, with the Tribunal emphasizing that the period could not be extended by Revenue authorities or the Tribunal. The decision affirmed the Commissioner (Appeals) ruling, highlighting the significance of complying with statutory time limits for refund claims. Case-Laws Central Excise Wed, 24 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270137