https://www.taxtmi.com/caselaws?id=357946 The tribunal held that the appellant's refund claim, relating to the excess amount debited, was not time-barred under Section 11B as it was filed within one year of the adjudication order by the Additional Commissioner. The tribunal found that the refund claim was maintainable based on the order of the Additional Commissioner and that clause (ec) of Section 11B(5)(B) was applicable in this case. Consequently, the tribunal allowed the appeal, set aside the impugned order, and granted consequential relief, disposing of the cross objection. en-us Thu, 15 Feb 2018 00:00:00 +0530 Mon, 12 Nov 2018 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357946 The tribunal held that the appellant's refund claim, relating to the excess amount debited, was not time-barred under Section 11B as it was filed within one year of the adjudication order by the Additional Commissioner. The tribunal found that the refund claim was maintainable based on the order of the Additional Commissioner and that clause (ec) of Section 11B(5)(B) was applicable in this case. Consequently, the tribunal allowed the appeal, set aside the impugned order, and granted consequential relief, disposing of the cross objection. Case-Laws Central Excise Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357946