https://www.taxtmi.com/caselaws?id=371022 The Tribunal held that the refund claim filed in February 2017 for excess duty payment was not time-barred. The duty was confirmed on 6.1.2017, and the appellant only realized the excess payment then. The Tribunal rejected the argument that the last payment date should govern the refund claim timeline. The decision clarifies that the duty determination date is crucial for assessing refund claim timeliness, not the date of the last payment during the investigation. The appeal was allowed, setting aside the previous order. en-us Mon, 13 Aug 2018 00:00:00 +0530 Wed, 28 Nov 2018 08:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371022 The Tribunal held that the refund claim filed in February 2017 for excess duty payment was not time-barred. The duty was confirmed on 6.1.2017, and the appellant only realized the excess payment then. The Tribunal rejected the argument that the last payment date should govern the refund claim timeline. The decision clarifies that the duty determination date is crucial for assessing refund claim timeliness, not the date of the last payment during the investigation. The appeal was allowed, setting aside the previous order. Case-Laws Central Excise Mon, 13 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371022