https://www.taxtmi.com/caselaws?id=329901 The Tribunal upheld the Commissioner (Appeals)' decision to allow refund claims within the specified time limit under Section 11 B of the Central Excise Act, 1944, while rejecting those filed beyond the stipulated period. The change in policy by the Ministry of Commerce impacted the eligibility for Terminal Excise Duty (TED) refund, leading to the rejection of pending claims. The Tribunal affirmed that the appellants were entitled to refunds under notification no.12/2012-CE, with interest on delayed payments exceeding three months. Appeals for refund claims outside the time limits were dismissed. en-us Fri, 01 Jul 2016 00:00:00 +0530 Fri, 10 Feb 2017 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329901 The Tribunal upheld the Commissioner (Appeals)' decision to allow refund claims within the specified time limit under Section 11 B of the Central Excise Act, 1944, while rejecting those filed beyond the stipulated period. The change in policy by the Ministry of Commerce impacted the eligibility for Terminal Excise Duty (TED) refund, leading to the rejection of pending claims. The Tribunal affirmed that the appellants were entitled to refunds under notification no.12/2012-CE, with interest on delayed payments exceeding three months. Appeals for refund claims outside the time limits were dismissed. Case-Laws Central Excise Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329901