https://www.taxtmi.com/caselaws?id=198557 The Tribunal allowed the appeal in favor of the appellant, granting them the benefit of the refund claim for the penalty amount of Rs. 1,50,000. The Tribunal held that the time limitation under Section 11B of the Central Excise Act, 1944, was not applicable to refund claims for penalties, as the section specifically pertains to duty refunds. Since the penalty amount was recovered by the Department before the appeal decision and in light of the Tribunal's order, the appellant was entitled to claim the refund, and the denial of the refund claim was deemed unjustified. en-us Mon, 26 Sep 2016 00:00:00 +0530 Sat, 03 Feb 2018 08:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198557 The Tribunal allowed the appeal in favor of the appellant, granting them the benefit of the refund claim for the penalty amount of Rs. 1,50,000. The Tribunal held that the time limitation under Section 11B of the Central Excise Act, 1944, was not applicable to refund claims for penalties, as the section specifically pertains to duty refunds. Since the penalty amount was recovered by the Department before the appeal decision and in light of the Tribunal's order, the appellant was entitled to claim the refund, and the denial of the refund claim was deemed unjustified. Case-Laws Central Excise Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198557