https://www.taxtmi.com/caselaws?id=364557 The Tribunal upheld the rejection of refund applications under Section 11B of the Central Excise Act, 1944, due to being filed beyond the one-year limitation period. Despite arguments invoking the Limitation Act, 1963, and citing relevant case laws, the Tribunal emphasized strict adherence to statutory time limits for refunds. Relying on Supreme Court and Tribunal decisions, it dismissed the appeals, affirming that the authority correctly rejected the applications based on the prescribed time limit, underscoring the importance of adherence to legal timelines in refund matters. en-us Thu, 26 Jul 2018 00:00:00 +0530 Wed, 01 Aug 2018 06:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364557 The Tribunal upheld the rejection of refund applications under Section 11B of the Central Excise Act, 1944, due to being filed beyond the one-year limitation period. Despite arguments invoking the Limitation Act, 1963, and citing relevant case laws, the Tribunal emphasized strict adherence to statutory time limits for refunds. Relying on Supreme Court and Tribunal decisions, it dismissed the appeals, affirming that the authority correctly rejected the applications based on the prescribed time limit, underscoring the importance of adherence to legal timelines in refund matters. Case-Laws Service Tax Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364557