https://www.taxtmi.com/caselaws?id=383486 The Tribunal upheld the rejection of the Appellant's refund claims as time-barred under Section 11B of the Central Excise Act, 1944. The Tribunal emphasized strict adherence to the statutory period for filing refund claims and cited precedents in support. The Appellant's argument that the amount paid was a deposit and not tax was dismissed. The Appeal was rejected, affirming the Commissioner's order. en-us Fri, 19 Jul 2019 00:00:00 +0530 Thu, 29 Oct 2020 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383486 The Tribunal upheld the rejection of the Appellant's refund claims as time-barred under Section 11B of the Central Excise Act, 1944. The Tribunal emphasized strict adherence to the statutory period for filing refund claims and cited precedents in support. The Appellant's argument that the amount paid was a deposit and not tax was dismissed. The Appeal was rejected, affirming the Commissioner's order. Case-Laws Service Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383486