https://www.taxtmi.com/caselaws?id=355382 The Tribunal dismissed the appeal, upholding the rejection of the refund application based on the limitation under Section 11B of the Central Excise Act, 1944. The appellant's claim for a refund of interest paid on the transfer of assets to a joint venture unit was denied due to the application being filed beyond the prescribed period, despite citing decisions of the High Court in support of their claim. The Tribunal emphasized that refund applications filed beyond the specified time frame are not permissible under the law, regardless of contrary directions from other courts. en-us Fri, 29 Dec 2017 00:00:00 +0530 Wed, 14 Feb 2018 09:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355382 The Tribunal dismissed the appeal, upholding the rejection of the refund application based on the limitation under Section 11B of the Central Excise Act, 1944. The appellant's claim for a refund of interest paid on the transfer of assets to a joint venture unit was denied due to the application being filed beyond the prescribed period, despite citing decisions of the High Court in support of their claim. The Tribunal emphasized that refund applications filed beyond the specified time frame are not permissible under the law, regardless of contrary directions from other courts. Case-Laws Central Excise Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355382