https://www.taxtmi.com/caselaws?id=353672 The Tribunal held that the limitation period under Section 11B of the Central Excise Act did not apply in this case due to ambiguity regarding the authority to handle the refund claim. The matter was remanded to await the Supreme Court's decision on jurisdiction. If Central Excise has jurisdiction, the refund claim should be entertained within time; otherwise, the appellant can file with the appropriate authority. The appeal was disposed of accordingly. en-us Mon, 13 Nov 2017 00:00:00 +0530 Wed, 10 Jan 2018 08:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353672 The Tribunal held that the limitation period under Section 11B of the Central Excise Act did not apply in this case due to ambiguity regarding the authority to handle the refund claim. The matter was remanded to await the Supreme Court's decision on jurisdiction. If Central Excise has jurisdiction, the refund claim should be entertained within time; otherwise, the appellant can file with the appropriate authority. The appeal was disposed of accordingly. Case-Laws Central Excise Mon, 13 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353672