https://www.taxtmi.com/caselaws?id=330553 The Tribunal allowed the appeal, setting aside the rejection of the refund claim. It held that the claim was not time-barred as the limitation period should start from the date of the final judgment. Additionally, it found that Notification No. 45/2010-ST was applicable to the appellant, making them eligible for the refund. The judgment emphasized the need for a harmonious construction of relevant sections of The Central Excise Act, 1944, to ensure timely consideration of the appellant's claim. en-us Wed, 29 Jun 2016 00:00:00 +0530 Wed, 11 Jan 2017 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330553 The Tribunal allowed the appeal, setting aside the rejection of the refund claim. It held that the claim was not time-barred as the limitation period should start from the date of the final judgment. Additionally, it found that Notification No. 45/2010-ST was applicable to the appellant, making them eligible for the refund. The judgment emphasized the need for a harmonious construction of relevant sections of The Central Excise Act, 1944, to ensure timely consideration of the appellant's claim. Case-Laws Service Tax Wed, 29 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330553