https://www.taxtmi.com/caselaws?id=342402 The Tribunal allowed the appeal by the appellant, engaged in the manufacture of tyres, tubes, and flaps, regarding the rejection of their refund claims as time-barred. The Tribunal determined that the limitation period for filing refund claims under Section 11B of the Central Excise Act, 1944, starts from the date of communication of the order to the assessee. As the communication details regarding the adjustment of duty were unavailable, the matter was remanded to the Adjudicating Authority for a decision in line with this principle, emphasizing a fair process and granting a reasonable opportunity of hearing to the appellant. en-us Fri, 07 Apr 2017 00:00:00 +0530 Fri, 22 Sep 2017 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342402 The Tribunal allowed the appeal by the appellant, engaged in the manufacture of tyres, tubes, and flaps, regarding the rejection of their refund claims as time-barred. The Tribunal determined that the limitation period for filing refund claims under Section 11B of the Central Excise Act, 1944, starts from the date of communication of the order to the assessee. As the communication details regarding the adjustment of duty were unavailable, the matter was remanded to the Adjudicating Authority for a decision in line with this principle, emphasizing a fair process and granting a reasonable opportunity of hearing to the appellant. Case-Laws Central Excise Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342402