https://www.taxtmi.com/caselaws?id=332756 The Tribunal held that the relevant date for refund claims under Section 11B of the Central Excise Act 1944 is the payment of duty, not the sale time from depots. Emphasizing a literal interpretation of tax statutes, the Tribunal upheld the rejection of refund claims, dismissing the appeals due to lack of merit. en-us Tue, 30 Aug 2016 00:00:00 +0530 Sat, 24 Sep 2016 09:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332756 The Tribunal held that the relevant date for refund claims under Section 11B of the Central Excise Act 1944 is the payment of duty, not the sale time from depots. Emphasizing a literal interpretation of tax statutes, the Tribunal upheld the rejection of refund claims, dismissing the appeals due to lack of merit. Case-Laws Central Excise Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332756