https://www.taxtmi.com/caselaws?id=362929 The Appellate Tribunal CESTAT Kolkata dismissed the appeal of tea manufacturers seeking benefits under an area-based exemption notification due to a delay of over five years in filing a refund claim of Rs. 47,53,185. The Tribunal emphasized the necessity of adhering to prescribed time limits for filing refund claims under the notification, citing the Vernepur Tea Estate case. The judgment highlighted the importance of timely compliance with procedural requirements, affirming that delays beyond specified periods render claims time-barred. This decision sets a precedent for future cases involving similar issues. en-us Mon, 12 Mar 2018 00:00:00 +0530 Fri, 06 Jul 2018 07:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362929 The Appellate Tribunal CESTAT Kolkata dismissed the appeal of tea manufacturers seeking benefits under an area-based exemption notification due to a delay of over five years in filing a refund claim of Rs. 47,53,185. The Tribunal emphasized the necessity of adhering to prescribed time limits for filing refund claims under the notification, citing the Vernepur Tea Estate case. The judgment highlighted the importance of timely compliance with procedural requirements, affirming that delays beyond specified periods render claims time-barred. This decision sets a precedent for future cases involving similar issues. Case-Laws Central Excise Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362929