https://www.taxtmi.com/caselaws?id=193908 The Tribunal upheld M/s. L.G.'s eligibility for a refund of excess Central Excise Duty paid during the specified period from 5-11-2002 to the end of July, 2003. It emphasized the significance of the date of filing the refund claim in determining the limitation period and the availability of transaction value data for duty calculation. The matter was remanded to the Original Authority to calculate the refund payable for this period. The Tribunal partially allowed M/s. L.G.'s appeal and rejected the Revenue's appeal. en-us Thu, 29 Sep 2016 00:00:00 +0530 Tue, 22 Aug 2017 18:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193908 The Tribunal upheld M/s. L.G.'s eligibility for a refund of excess Central Excise Duty paid during the specified period from 5-11-2002 to the end of July, 2003. It emphasized the significance of the date of filing the refund claim in determining the limitation period and the availability of transaction value data for duty calculation. The matter was remanded to the Original Authority to calculate the refund payable for this period. The Tribunal partially allowed M/s. L.G.'s appeal and rejected the Revenue's appeal. Case-Laws Central Excise Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193908