https://www.taxtmi.com/caselaws?id=282904 The Tribunal allowed the appeal, setting aside the rejection of the refund application. It held that the application was filed within the limitation period under Section 11B of the Central Excise Act, making the rejection on limitation grounds unsustainable. The Tribunal also ruled that the reliance on Section 109 of the Finance Act, 2013, to deny the refund was improper, emphasizing the appellant's legal right to claim a refund under the relevant provisions. The appellant was granted the benefit of refund as per the Tribunal's decision. en-us Thu, 27 Sep 2018 00:00:00 +0530 Fri, 30 Aug 2019 06:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282904 The Tribunal allowed the appeal, setting aside the rejection of the refund application. It held that the application was filed within the limitation period under Section 11B of the Central Excise Act, making the rejection on limitation grounds unsustainable. The Tribunal also ruled that the reliance on Section 109 of the Finance Act, 2013, to deny the refund was improper, emphasizing the appellant's legal right to claim a refund under the relevant provisions. The appellant was granted the benefit of refund as per the Tribunal's decision. Case-Laws Service Tax Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282904