https://www.taxtmi.com/caselaws?id=345921 The appellate tribunal upheld the rejection of the appellant's refund claim under Rule 6(3)(b) of CENVAT Credit Rules, 2004, due to exceeding the limitation period prescribed in Section 11B of the Central Excise Act, 1944. Despite the appellant's argument that the refund claim was timely based on client debit dates, the tribunal ruled that the relevant date for limitation was the payment date, not the debit date. The dismissal of the appeal emphasized the necessity of strict compliance with statutory provisions regarding refund claims for excess amounts paid. en-us Thu, 20 Jul 2017 00:00:00 +0530 Mon, 31 Jul 2017 08:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345921 The appellate tribunal upheld the rejection of the appellant's refund claim under Rule 6(3)(b) of CENVAT Credit Rules, 2004, due to exceeding the limitation period prescribed in Section 11B of the Central Excise Act, 1944. Despite the appellant's argument that the refund claim was timely based on client debit dates, the tribunal ruled that the relevant date for limitation was the payment date, not the debit date. The dismissal of the appeal emphasized the necessity of strict compliance with statutory provisions regarding refund claims for excess amounts paid. Case-Laws Central Excise Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345921