https://www.taxtmi.com/caselaws?id=339801 The Tribunal rejected the Revenue's appeal against the rejection of a refund claim, upholding the Commissioner (Appeals)' decision in favor of the respondent. The dispute centered on the interpretation of the relevant date under Section 11B(ec) of the Central Excise Act for refund claims. The Tribunal clarified that the explanation under Section 11B(ec) applies when duty becomes refundable as a result of any judgment or order, not solely when the refund itself is disputed. Consequently, the Tribunal found the appeals lacked merit and dismissed them, affirming the decision in favor of the respondent. en-us Mon, 16 Jan 2017 00:00:00 +0530 Fri, 01 Sep 2017 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339801 The Tribunal rejected the Revenue's appeal against the rejection of a refund claim, upholding the Commissioner (Appeals)' decision in favor of the respondent. The dispute centered on the interpretation of the relevant date under Section 11B(ec) of the Central Excise Act for refund claims. The Tribunal clarified that the explanation under Section 11B(ec) applies when duty becomes refundable as a result of any judgment or order, not solely when the refund itself is disputed. Consequently, the Tribunal found the appeals lacked merit and dismissed them, affirming the decision in favor of the respondent. Case-Laws Service Tax Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339801