https://www.taxtmi.com/caselaws?id=344159 The appeal was dismissed by the Appellate Tribunal CESTAT Bangalore, upholding the rejection of the refund claim for trenching and cable laying activities as time-barred under Section 11B of the Central Excise Act. The Judicial Member found no merit in the appellant's arguments against the time limitation, agreeing with the respondent's position supported by legal precedents. The dismissal was based on the statutory provisions mandating adherence to the prescribed time limits for refund claims, ultimately resulting in the denial of the appellant's appeal. en-us Mon, 05 Jun 2017 00:00:00 +0530 Thu, 27 Jul 2017 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344159 The appeal was dismissed by the Appellate Tribunal CESTAT Bangalore, upholding the rejection of the refund claim for trenching and cable laying activities as time-barred under Section 11B of the Central Excise Act. The Judicial Member found no merit in the appellant's arguments against the time limitation, agreeing with the respondent's position supported by legal precedents. The dismissal was based on the statutory provisions mandating adherence to the prescribed time limits for refund claims, ultimately resulting in the denial of the appellant's appeal. Case-Laws Service Tax Mon, 05 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344159