https://www.taxtmi.com/caselaws?id=375616 The appeals were dismissed as the buyer's refund claims were filed after the six-month limitation period prescribed by Section 11B of the Central Excise Act. The judgment reaffirmed the distinction between the rights of the manufacturer and the buyer in claiming refunds, upholding the Tribunal's decision based on legal precedents and statutory provisions. en-us Wed, 20 Feb 2019 00:00:00 +0530 Tue, 27 Aug 2019 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375616 The appeals were dismissed as the buyer's refund claims were filed after the six-month limitation period prescribed by Section 11B of the Central Excise Act. The judgment reaffirmed the distinction between the rights of the manufacturer and the buyer in claiming refunds, upholding the Tribunal's decision based on legal precedents and statutory provisions. Case-Laws Central Excise Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375616