https://www.taxtmi.com/caselaws?id=328862 The Tribunal dismissed the appeal by a Public Sector Undertaking seeking a refund of excise duty paid in excess, amounting to Rs. 17,02,400, due to a reduction in duty rates post-payment. The rejection of the refund claim was upheld based on exceeding the statutory one-year limit under Section 11B of the Central Excise Act. The Tribunal emphasized the mandatory nature of time limits for refund claims, citing relevant case law and holding that claims filed beyond the due date are not maintainable. The appellant's argument of non-passing the duty burden to buyers was deemed insufficient, leading to the dismissal of the appeal. en-us Fri, 06 May 2016 00:00:00 +0530 Fri, 03 Jun 2016 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328862 The Tribunal dismissed the appeal by a Public Sector Undertaking seeking a refund of excise duty paid in excess, amounting to Rs. 17,02,400, due to a reduction in duty rates post-payment. The rejection of the refund claim was upheld based on exceeding the statutory one-year limit under Section 11B of the Central Excise Act. The Tribunal emphasized the mandatory nature of time limits for refund claims, citing relevant case law and holding that claims filed beyond the due date are not maintainable. The appellant's argument of non-passing the duty burden to buyers was deemed insufficient, leading to the dismissal of the appeal. Case-Laws Central Excise Fri, 06 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328862