https://www.taxtmi.com/caselaws?id=392758 The Tribunal held that the time limit under Section 11B of the Central Excise Act, 1944 does not apply when the appellant is not liable to pay the tax. Therefore, the refund claim was not time-barred. The impugned order was set aside, and the appeal was allowed with consequential relief. en-us Thu, 09 Jan 2020 00:00:00 +0530 Fri, 28 Feb 2020 09:46:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392758 The Tribunal held that the time limit under Section 11B of the Central Excise Act, 1944 does not apply when the appellant is not liable to pay the tax. Therefore, the refund claim was not time-barred. The impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Service Tax Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392758