https://www.taxtmi.com/caselaws?id=186523 The Tribunal upheld the rejection of the refund claim, deeming it time-barred under Section 11B and Rule 5 of the Central Excise Act, 1944. The appellant's argument that the time limit should start from the bank realization certificate issuance date was dismissed. Citing judgments from various High Courts, the Tribunal concluded that the claim was rightly denied due to being filed beyond the prescribed time limit. The appeal was dismissed, affirming the Commissioner (Appeals) decision. en-us Mon, 10 Aug 2015 00:00:00 +0530 Sat, 25 Feb 2017 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186523 The Tribunal upheld the rejection of the refund claim, deeming it time-barred under Section 11B and Rule 5 of the Central Excise Act, 1944. The appellant's argument that the time limit should start from the bank realization certificate issuance date was dismissed. Citing judgments from various High Courts, the Tribunal concluded that the claim was rightly denied due to being filed beyond the prescribed time limit. The appeal was dismissed, affirming the Commissioner (Appeals) decision. Case-Laws Service Tax Mon, 10 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186523