https://www.taxtmi.com/caselaws?id=350146 The Tribunal rejected the appeals concerning refund claims for excess amounts paid, citing the claims were filed beyond the limitation period under Section 11B of the Central Excise Act, 1944. Despite the appellant's mistake of law defense, the Tribunal deemed the debits not made under genuine mistake. Relying on judicial precedents and a prior Tribunal ruling, the Tribunal upheld the lower authorities' rejection of the refund claims, affirming the correctness and legality of the impugned orders. Consequently, the appeals were dismissed, and the lower authorities' decisions were upheld. en-us Wed, 27 Sep 2017 00:00:00 +0530 Wed, 01 Nov 2017 11:13:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350146 The Tribunal rejected the appeals concerning refund claims for excess amounts paid, citing the claims were filed beyond the limitation period under Section 11B of the Central Excise Act, 1944. Despite the appellant's mistake of law defense, the Tribunal deemed the debits not made under genuine mistake. Relying on judicial precedents and a prior Tribunal ruling, the Tribunal upheld the lower authorities' rejection of the refund claims, affirming the correctness and legality of the impugned orders. Consequently, the appeals were dismissed, and the lower authorities' decisions were upheld. Case-Laws Central Excise Wed, 27 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350146