https://www.taxtmi.com/caselaws?id=384017 The court upheld the rejection of refund claims for the years 1984-1985 and 1985-1986 due to being outside the limitation period under Section 11B of the Central Excise Act, 1944. However, the claim for the period 19.02.1987 to 30.05.1987 was granted as within the limitation period. The court ruled that the limitation period for refund claims should not start from the date of certificate issuance but from the date of the claims, dismissing the appeal and affirming the decisions of the lower authorities and the Tribunal. en-us Tue, 30 Jul 2019 00:00:00 +0530 Thu, 21 Nov 2019 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384017 The court upheld the rejection of refund claims for the years 1984-1985 and 1985-1986 due to being outside the limitation period under Section 11B of the Central Excise Act, 1944. However, the claim for the period 19.02.1987 to 30.05.1987 was granted as within the limitation period. The court ruled that the limitation period for refund claims should not start from the date of certificate issuance but from the date of the claims, dismissing the appeal and affirming the decisions of the lower authorities and the Tribunal. Case-Laws Central Excise Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384017