https://www.taxtmi.com/caselaws?id=191385 The Court upheld the CESTAT's order, dismissing the Revenue's appeal. The refund claim was not time-barred as it related to a pre-deposit, and the assessee was entitled to the refund. The judgment emphasized the distinction between duty payments and pre-deposits concerning the applicability of Section 11B's limitation provisions. en-us Wed, 15 Jun 2016 00:00:00 +0530 Sat, 01 Apr 2017 10:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191385 The Court upheld the CESTAT's order, dismissing the Revenue's appeal. The refund claim was not time-barred as it related to a pre-deposit, and the assessee was entitled to the refund. The judgment emphasized the distinction between duty payments and pre-deposits concerning the applicability of Section 11B's limitation provisions. Case-Laws Central Excise Wed, 15 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191385