https://www.taxtmi.com/caselaws?id=349734 The tribunal allowed the appeal by Excel Industries Ltd., setting aside the rejection of their refund claim as time-barred. Citing a High Court judgment, the tribunal emphasized that if a refund claim was initially filed within the prescribed time but had procedural irregularities, the department should request necessary documents instead of denying the claim. The tribunal directed the Revenue to reexamine the claim as if filed on the initial date. This decision underscores the importance of not denying refund claims solely on procedural grounds and highlights the department's duty to assist in rectifying irregularities. en-us Tue, 12 Sep 2017 00:00:00 +0530 Wed, 25 Oct 2017 08:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349734 The tribunal allowed the appeal by Excel Industries Ltd., setting aside the rejection of their refund claim as time-barred. Citing a High Court judgment, the tribunal emphasized that if a refund claim was initially filed within the prescribed time but had procedural irregularities, the department should request necessary documents instead of denying the claim. The tribunal directed the Revenue to reexamine the claim as if filed on the initial date. This decision underscores the importance of not denying refund claims solely on procedural grounds and highlights the department's duty to assist in rectifying irregularities. Case-Laws Central Excise Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349734