https://www.taxtmi.com/caselaws?id=356248 The Tribunal allowed the appeal, setting aside the rejection of the refund claim based on limitation under Section 11B of the Central Excise Act, 1944. The appellant's re-submission of the claim in the prescribed proforma, as directed by the department, was deemed timely, not barred by limitation. The Tribunal emphasized procedural compliance in filing refund claims and clarified that a claim, even if re-filed, may not be time-barred if it adheres to prescribed procedures and timelines. en-us Wed, 20 Dec 2017 00:00:00 +0530 Wed, 28 Feb 2018 06:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356248 The Tribunal allowed the appeal, setting aside the rejection of the refund claim based on limitation under Section 11B of the Central Excise Act, 1944. The appellant's re-submission of the claim in the prescribed proforma, as directed by the department, was deemed timely, not barred by limitation. The Tribunal emphasized procedural compliance in filing refund claims and clarified that a claim, even if re-filed, may not be time-barred if it adheres to prescribed procedures and timelines. Case-Laws Central Excise Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356248