https://www.taxtmi.com/caselaws?id=339376 The Tribunal upheld the rejection of the appellant's refund claim as time-barred, emphasizing the need to consider refund claims within the specified period. Additionally, the exemption notification for tax on clinical trials was deemed inapplicable as the appellant had not invoked it in their claim. The Tribunal dismissed the appeal, affirming the lower authorities' decisions and underscoring the importance of evaluating each refund claim independently under Section 11B of the Central Excise Act, 1944. en-us Wed, 18 Jan 2017 00:00:00 +0530 Thu, 09 Mar 2017 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339376 The Tribunal upheld the rejection of the appellant's refund claim as time-barred, emphasizing the need to consider refund claims within the specified period. Additionally, the exemption notification for tax on clinical trials was deemed inapplicable as the appellant had not invoked it in their claim. The Tribunal dismissed the appeal, affirming the lower authorities' decisions and underscoring the importance of evaluating each refund claim independently under Section 11B of the Central Excise Act, 1944. Case-Laws Service Tax Wed, 18 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339376