https://www.taxtmi.com/caselaws?id=388239 The Tribunal allowed the appeal by remanding the case to the original authority for verification and settlement of the refund claim based on the original application date. It clarified that the original filing date before LTU should be considered for limitation under Section 11B. The Tribunal directed the original authority to examine and settle the claim after verifying the documents as necessary, providing the appellant with an opportunity to explain the documents and calculations. en-us Tue, 17 Sep 2019 00:00:00 +0530 Tue, 12 Nov 2019 06:39:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388239 The Tribunal allowed the appeal by remanding the case to the original authority for verification and settlement of the refund claim based on the original application date. It clarified that the original filing date before LTU should be considered for limitation under Section 11B. The Tribunal directed the original authority to examine and settle the claim after verifying the documents as necessary, providing the appellant with an opportunity to explain the documents and calculations. Case-Laws Central Excise Tue, 17 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388239