https://www.taxtmi.com/caselaws?id=336683 The Tribunal allowed the appeal, setting aside the Assistant Commissioner's rejection of the refund application based on the applicability of Board Circular No. 108/02/2009 ST. The matter was remanded for fresh examination. The issue of the refund being time-barred under Section 11B of the Central Excise Act was not explicitly addressed in the Tribunal's order but may be re-evaluated during the fresh examination by the original authority. en-us Tue, 08 Nov 2016 00:00:00 +0530 Tue, 27 Dec 2016 18:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336683 The Tribunal allowed the appeal, setting aside the Assistant Commissioner's rejection of the refund application based on the applicability of Board Circular No. 108/02/2009 ST. The matter was remanded for fresh examination. The issue of the refund being time-barred under Section 11B of the Central Excise Act was not explicitly addressed in the Tribunal's order but may be re-evaluated during the fresh examination by the original authority. Case-Laws Service Tax Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336683