https://www.taxtmi.com/caselaws?id=198923 The High Court upheld the Tribunal's decision regarding the timeline for filing refund claims, ruling that the claim was not time-barred as it was filed within the specified period under Section 11B of the Central Excise Act. Additionally, the Court affirmed the classification of clearances to International Competitive Bidding as exports, stating that the grounds of appeal could not exceed the scope of the show cause notice. Consequently, the appeal was dismissed, and no costs were awarded. en-us Wed, 22 Feb 2017 00:00:00 +0530 Tue, 13 Feb 2018 06:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198923 The High Court upheld the Tribunal's decision regarding the timeline for filing refund claims, ruling that the claim was not time-barred as it was filed within the specified period under Section 11B of the Central Excise Act. Additionally, the Court affirmed the classification of clearances to International Competitive Bidding as exports, stating that the grounds of appeal could not exceed the scope of the show cause notice. Consequently, the appeal was dismissed, and no costs were awarded. Case-Laws Central Excise Wed, 22 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198923