https://www.taxtmi.com/caselaws?id=353825 The Tribunal upheld the rejection of a refund claim solely on the ground of limitation under Section 11B of the Central Excise Act, 1944. The appellant's claim, filed within the prescribed one-year time limit, was deemed eligible for a refund, emphasizing strict adherence to statutory provisions. The Tribunal referenced Supreme Court precedents and previous decisions to support the dismissal of the appeal, highlighting the importance of complying with the specified time limit for refund applications. The appeal was partly allowed, affirming the rejection based on limitation for the portion of the claim filed beyond the one-year limit. en-us Mon, 18 Dec 2017 00:00:00 +0530 Sat, 13 Jan 2018 08:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353825 The Tribunal upheld the rejection of a refund claim solely on the ground of limitation under Section 11B of the Central Excise Act, 1944. The appellant's claim, filed within the prescribed one-year time limit, was deemed eligible for a refund, emphasizing strict adherence to statutory provisions. The Tribunal referenced Supreme Court precedents and previous decisions to support the dismissal of the appeal, highlighting the importance of complying with the specified time limit for refund applications. The appeal was partly allowed, affirming the rejection based on limitation for the portion of the claim filed beyond the one-year limit. Case-Laws Service Tax Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353825