https://www.taxtmi.com/caselaws?id=356026 The Tribunal upheld the impugned order, dismissing the appeal due to the time-barred nature of the refund claim under Section 11 B of the Central Excise Act, 1944. Despite the appellant's arguments and citing of judgments, the Tribunal emphasized adherence to statutory provisions, especially time limits for refund claims, as supported by Supreme Court precedents. The authorities are bound by such provisions, leading to the rejection of the refund claim in this case. en-us Wed, 21 Feb 2018 00:00:00 +0530 Fri, 23 Feb 2018 06:02:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356026 The Tribunal upheld the impugned order, dismissing the appeal due to the time-barred nature of the refund claim under Section 11 B of the Central Excise Act, 1944. Despite the appellant's arguments and citing of judgments, the Tribunal emphasized adherence to statutory provisions, especially time limits for refund claims, as supported by Supreme Court precedents. The authorities are bound by such provisions, leading to the rejection of the refund claim in this case. Case-Laws Service Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356026