https://www.taxtmi.com/caselaws?id=348366 The Tribunal ruled that a refund claim for a specific amount filed within a certain period is subject to time limitations under Sec 11B of the Central Excise Act, 1994, and the Finance Act, 1994. The Tribunal found the claim in question was belatedly filed and correctly rejected by lower authorities. Emphasizing adherence to statutory provisions, the Tribunal set aside the previous order and allowed the Revenue's appeal. This decision underscores the importance of timely filing refund claims in accordance with relevant statutes governing duty or tax payments. en-us Fri, 04 Aug 2017 00:00:00 +0530 Thu, 21 Sep 2017 07:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348366 The Tribunal ruled that a refund claim for a specific amount filed within a certain period is subject to time limitations under Sec 11B of the Central Excise Act, 1994, and the Finance Act, 1994. The Tribunal found the claim in question was belatedly filed and correctly rejected by lower authorities. Emphasizing adherence to statutory provisions, the Tribunal set aside the previous order and allowed the Revenue's appeal. This decision underscores the importance of timely filing refund claims in accordance with relevant statutes governing duty or tax payments. Case-Laws Service Tax Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348366