https://www.taxtmi.com/caselaws?id=337631 The Tribunal upheld the rejection of the refund claim as time-barred, classifying it under Section 11B of the Central Excise Act, 1944. The appellant's argument that the deposit was not duty was dismissed, with the Tribunal finding no merit in the appeal. Despite citing legal precedents, the claim was deemed to fall under Section 11B criteria, leading to its dismissal based on the Commissioner's correct classification. The judgment was delivered on 10.01.2017 by Shri P. K. Choudhary, the Judicial Member. en-us Tue, 10 Jan 2017 00:00:00 +0530 Sat, 03 Feb 2018 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337631 The Tribunal upheld the rejection of the refund claim as time-barred, classifying it under Section 11B of the Central Excise Act, 1944. The appellant's argument that the deposit was not duty was dismissed, with the Tribunal finding no merit in the appeal. Despite citing legal precedents, the claim was deemed to fall under Section 11B criteria, leading to its dismissal based on the Commissioner's correct classification. The judgment was delivered on 10.01.2017 by Shri P. K. Choudhary, the Judicial Member. Case-Laws Central Excise Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337631