https://www.taxtmi.com/caselaws?id=338282 The Judicial Member condoned a 41-day delay in filing the appeal and upheld the impugned order, dismissing both appeals. The central issue revolved around the applicability of the limitation under Section 11B of the Central Excise Act to refund claims filed under Rule 5 of CCR, 2004. Despite arguments and legal precedents cited by the appellant, the Judicial Member sided with the Commissioner's decision, emphasizing the need for compliance with statutory provisions and the one-year limitation for filing refund claims. en-us Wed, 18 Jan 2017 00:00:00 +0530 Tue, 31 Jan 2017 06:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338282 The Judicial Member condoned a 41-day delay in filing the appeal and upheld the impugned order, dismissing both appeals. The central issue revolved around the applicability of the limitation under Section 11B of the Central Excise Act to refund claims filed under Rule 5 of CCR, 2004. Despite arguments and legal precedents cited by the appellant, the Judicial Member sided with the Commissioner's decision, emphasizing the need for compliance with statutory provisions and the one-year limitation for filing refund claims. Case-Laws Service Tax Wed, 18 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338282