https://www.taxtmi.com/caselaws?id=345918 The case involved a dispute over the time limit for filing refund claims under Rule 5 and the corresponding notification. Despite arguments regarding the applicability of Section 11B, the Tribunal affirmed that refund claims must be filed within one year from the end of the quarter, not the date of export. Relying on legal precedent, the Tribunal dismissed the revenue's appeals, holding that the refund claims were timely filed and not barred by time limitations. en-us Wed, 07 Jun 2017 00:00:00 +0530 Mon, 31 Jul 2017 08:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345918 The case involved a dispute over the time limit for filing refund claims under Rule 5 and the corresponding notification. Despite arguments regarding the applicability of Section 11B, the Tribunal affirmed that refund claims must be filed within one year from the end of the quarter, not the date of export. Relying on legal precedent, the Tribunal dismissed the revenue's appeals, holding that the refund claims were timely filed and not barred by time limitations. Case-Laws Central Excise Wed, 07 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345918