https://www.taxtmi.com/caselaws?id=186575 The Tribunal allowed the appeal in favor of the appellant, setting aside the limitation-based rejection of the refund claim. The Tribunal held that the 1994 refund application, returned due to ongoing disputes, should be considered the proper application for time limitation purposes. As the initial application was within the statutory timeframe, the subsequent 2011 application, based on the same grounds, was not time-barred. Therefore, the Tribunal found no merit in the rejection based on limitation and allowed the appeal. en-us Tue, 07 Jul 2015 00:00:00 +0530 Fri, 17 Feb 2017 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186575 The Tribunal allowed the appeal in favor of the appellant, setting aside the limitation-based rejection of the refund claim. The Tribunal held that the 1994 refund application, returned due to ongoing disputes, should be considered the proper application for time limitation purposes. As the initial application was within the statutory timeframe, the subsequent 2011 application, based on the same grounds, was not time-barred. Therefore, the Tribunal found no merit in the rejection based on limitation and allowed the appeal. Case-Laws Central Excise Tue, 07 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186575