https://www.taxtmi.com/caselaws?id=349403 The Tribunal set aside the lower authorities' decision to reject a refund claim of Rs. 4,66,091 on grounds of limitation. The appellant's timely filing of the refund claim within three months of the adjudication order, which confirmed an excess tax payment, was deemed valid under Section 11B of the Central Excise Act, 1944. The Tribunal referenced a similar case from the Hon'ble High Court of Bombay to support the appellant's position. Consequently, the appeal was allowed with consequential relief, overturning the previous decision. en-us Thu, 27 Jul 2017 00:00:00 +0530 Fri, 13 Oct 2017 09:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349403 The Tribunal set aside the lower authorities' decision to reject a refund claim of Rs. 4,66,091 on grounds of limitation. The appellant's timely filing of the refund claim within three months of the adjudication order, which confirmed an excess tax payment, was deemed valid under Section 11B of the Central Excise Act, 1944. The Tribunal referenced a similar case from the Hon'ble High Court of Bombay to support the appellant's position. Consequently, the appeal was allowed with consequential relief, overturning the previous decision. Case-Laws Service Tax Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349403