https://www.taxtmi.com/caselaws?id=361804 The Tribunal upheld the denial of the refund claim for unutilized credit balance under Notification No. 30/2004-CE, ruling it as time-barred under Section 11B of the Central Excise Act. Despite the appellant's argument of anticipating future duty levies, the Tribunal emphasized adherence to statutory time limits, rejecting the appeal even beyond the general three-year limitation. The decision highlighted the significance of complying with prescribed time limits for refund claims, ultimately dismissing the appeal. en-us Fri, 16 Mar 2018 00:00:00 +0530 Fri, 15 Jun 2018 07:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361804 The Tribunal upheld the denial of the refund claim for unutilized credit balance under Notification No. 30/2004-CE, ruling it as time-barred under Section 11B of the Central Excise Act. Despite the appellant's argument of anticipating future duty levies, the Tribunal emphasized adherence to statutory time limits, rejecting the appeal even beyond the general three-year limitation. The decision highlighted the significance of complying with prescribed time limits for refund claims, ultimately dismissing the appeal. Case-Laws Central Excise Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361804