https://www.taxtmi.com/caselaws?id=372907 The court dismissed the appeal challenging the denial of a refund claim under the Central Excise Act, 1994, based on the interpretation of Notification No.41/2007-ST. The appellant's claim for exemption was rejected as the restriction on refund claims under the notification applied during the relevant period. The court held that the appellant was not entitled to the refund due to the removal of the restriction after the claim period, leading to the dismissal of the appeal. en-us Thu, 26 Apr 2018 00:00:00 +0530 Thu, 03 Jan 2019 07:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372907 The court dismissed the appeal challenging the denial of a refund claim under the Central Excise Act, 1994, based on the interpretation of Notification No.41/2007-ST. The appellant's claim for exemption was rejected as the restriction on refund claims under the notification applied during the relevant period. The court held that the appellant was not entitled to the refund due to the removal of the restriction after the claim period, leading to the dismissal of the appeal. Case-Laws Service Tax Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372907