https://www.taxtmi.com/caselaws?id=367699 The High Court upheld the Tribunal's decision that the refund claim for excise duty on scented supari was not time-barred, despite being filed beyond the six-month statutory period under Section 11B of the Central Excise Act, 1944. The Court emphasized that the remand order for consequential relief implicitly allowed for the refund claim, rejecting the Revenue's argument based on the limitation period. The appeal by the Revenue was dismissed, affirming that the assessee was entitled to the refund despite the delay in filing the claim. en-us Tue, 04 Sep 2018 00:00:00 +0530 Tue, 25 Sep 2018 08:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367699 The High Court upheld the Tribunal's decision that the refund claim for excise duty on scented supari was not time-barred, despite being filed beyond the six-month statutory period under Section 11B of the Central Excise Act, 1944. The Court emphasized that the remand order for consequential relief implicitly allowed for the refund claim, rejecting the Revenue's argument based on the limitation period. The appeal by the Revenue was dismissed, affirming that the assessee was entitled to the refund despite the delay in filing the claim. Case-Laws Central Excise Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367699