https://www.taxtmi.com/caselaws?id=346413 The Tribunal upheld the Commissioner (A)'s decision to reject the appellant's refund claim under Section 11B of the Central Excise Act, citing time limitations. Despite the appellant's arguments of exemption under Notification No.8/2005 and unjust enrichment, the Tribunal emphasized adherence to statutory time limits for refund claims, supported by legal precedents. The Tribunal found no fault in the Commissioner (A)'s order, dismissing the appeal due to the refund claim exceeding the prescribed time limit. en-us Mon, 12 Jun 2017 00:00:00 +0530 Sat, 12 Aug 2017 08:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346413 The Tribunal upheld the Commissioner (A)'s decision to reject the appellant's refund claim under Section 11B of the Central Excise Act, citing time limitations. Despite the appellant's arguments of exemption under Notification No.8/2005 and unjust enrichment, the Tribunal emphasized adherence to statutory time limits for refund claims, supported by legal precedents. The Tribunal found no fault in the Commissioner (A)'s order, dismissing the appeal due to the refund claim exceeding the prescribed time limit. Case-Laws Service Tax Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346413