https://www.taxtmi.com/caselaws?id=345176 The Tribunal ruled in favor of the Revenue, rejecting the refund claim of &8377;10,30,893/- as time-barred under Section 11 B of the Act. The dispute revolved around the interpretation of the relevant date for the refund claim, with the Tribunal upholding the rejection based on the Doctrine of Merger principles and the erroneous debiting of the Cenvat account for duty payment. The decision emphasized adherence to statutory timelines and legal principles governing duty payments and Cenvat accounts. en-us Fri, 16 Jun 2017 00:00:00 +0530 Sat, 15 Jul 2017 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345176 The Tribunal ruled in favor of the Revenue, rejecting the refund claim of &8377;10,30,893/- as time-barred under Section 11 B of the Act. The dispute revolved around the interpretation of the relevant date for the refund claim, with the Tribunal upholding the rejection based on the Doctrine of Merger principles and the erroneous debiting of the Cenvat account for duty payment. The decision emphasized adherence to statutory timelines and legal principles governing duty payments and Cenvat accounts. Case-Laws Central Excise Fri, 16 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345176