https://www.taxtmi.com/caselaws?id=355814 The Tribunal upheld that a duty payment made by the Appellant in December 2012 was due to their failure to provide proof of export as required. Despite later submitting proof, their refund claim filed in April 2014 exceeded the one-year limitation period under Section 11B of CEA, 1944. Citing a similar case, the Tribunal dismissed the Appeal, affirming the rejection of the refund claim based on the limitation period. en-us Thu, 30 Nov 2017 00:00:00 +0530 Tue, 20 Feb 2018 06:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355814 The Tribunal upheld that a duty payment made by the Appellant in December 2012 was due to their failure to provide proof of export as required. Despite later submitting proof, their refund claim filed in April 2014 exceeded the one-year limitation period under Section 11B of CEA, 1944. Citing a similar case, the Tribunal dismissed the Appeal, affirming the rejection of the refund claim based on the limitation period. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355814