https://www.taxtmi.com/caselaws?id=340045 The Tribunal found that the refund claims for duty deposited during specific periods were time-barred under Section 11B of the Central Excise Act, 1944. The Appellant's claims filed in 2008, after a favorable decision in 2004, were deemed untimely as the limitation period starts after the conclusion of proceedings in favor of the Assessee. Consequently, the appeals were dismissed for being devoid of merit. en-us Tue, 27 Dec 2016 00:00:00 +0530 Tue, 14 Mar 2017 14:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340045 The Tribunal found that the refund claims for duty deposited during specific periods were time-barred under Section 11B of the Central Excise Act, 1944. The Appellant's claims filed in 2008, after a favorable decision in 2004, were deemed untimely as the limitation period starts after the conclusion of proceedings in favor of the Assessee. Consequently, the appeals were dismissed for being devoid of merit. Case-Laws Central Excise Tue, 27 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340045