https://www.taxtmi.com/highlights?id=29416 Since refund of any amount is covered by Section 11B and there no other provision, this Tribunal being a creature under the Central Excise/Customs Act cannot go beyond the statute and therefore cannot relax the time limitation provided under the statute - AT en-us Tue, 24 May 2016 10:35:38 +0530 Tue, 24 May 2016 10:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=29416 Since refund of any amount is covered by Section 11B and there no other provision, this Tribunal being a creature under the Central Excise/Customs Act cannot go beyond the statute and therefore cannot relax the time limitation provided under the statute - AT Highlights Service Tax Tue, 24 May 2016 10:35:38 +0530 https://www.taxtmi.com/highlights?id=29416