https://www.taxtmi.com/caselaws?id=352286 The Tribunal upheld the decision of the Commissioner (Appeals) to reject the refund claim based on the limitation period under Section 11B of the Central Excise Act, 1944. Despite the appellant's argument that the inadvertent payment should be refunded due to unconditional exemption, the Tribunal emphasized strict adherence to statutory time limits for refund applications. Citing Supreme Court judgments, it concluded that the authorities must follow prescribed time limits without extension. The appeal was dismissed, affirming the rejection of the refund claim in line with statutory provisions. en-us Tue, 05 Dec 2017 00:00:00 +0530 Mon, 18 Dec 2017 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352286 The Tribunal upheld the decision of the Commissioner (Appeals) to reject the refund claim based on the limitation period under Section 11B of the Central Excise Act, 1944. Despite the appellant's argument that the inadvertent payment should be refunded due to unconditional exemption, the Tribunal emphasized strict adherence to statutory time limits for refund applications. Citing Supreme Court judgments, it concluded that the authorities must follow prescribed time limits without extension. The appeal was dismissed, affirming the rejection of the refund claim in line with statutory provisions. Case-Laws Service Tax Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352286