https://www.taxtmi.com/caselaws?id=351442 The Tribunal partially allowed the appeal regarding a refund claim for excise duty on construction materials used in a charitable housing project. While emphasizing the importance of public interest over strict time limits, the Tribunal found the respondent ineligible for the refund claim for the quarter beyond the one-year limit prescribed under section 11B, except for a specific amount. The decision highlighted the need for timely filing of refund claims under Notification No. 32/2005-CE, balancing legal requirements with considerations of public interest in such cases. en-us Fri, 08 Sep 2017 00:00:00 +0530 Sat, 25 Nov 2017 08:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351442 The Tribunal partially allowed the appeal regarding a refund claim for excise duty on construction materials used in a charitable housing project. While emphasizing the importance of public interest over strict time limits, the Tribunal found the respondent ineligible for the refund claim for the quarter beyond the one-year limit prescribed under section 11B, except for a specific amount. The decision highlighted the need for timely filing of refund claims under Notification No. 32/2005-CE, balancing legal requirements with considerations of public interest in such cases. Case-Laws Central Excise Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351442