https://www.taxtmi.com/caselaws?id=373553 The Tribunal dismissed the appeal, upholding the decision that the refund claim was time-barred as the application was filed beyond the prescribed time limit under the Central Excise Act, 1944, and the Finance Act, 1994. The Tribunal emphasized the importance of adhering to statutory time limits for filing refund applications and highlighted the limitations on authorities to condone delays in such filings, especially in the context of specific enactments governing refund claims. en-us Fri, 11 Jan 2019 00:00:00 +0530 Wed, 16 Jan 2019 09:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373553 The Tribunal dismissed the appeal, upholding the decision that the refund claim was time-barred as the application was filed beyond the prescribed time limit under the Central Excise Act, 1944, and the Finance Act, 1994. The Tribunal emphasized the importance of adhering to statutory time limits for filing refund applications and highlighted the limitations on authorities to condone delays in such filings, especially in the context of specific enactments governing refund claims. Case-Laws Service Tax Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373553