https://www.taxtmi.com/caselaws?id=393225 The appeal was allowed as the Member determined that the appellant's claim for refund of Rs. 3,00,000 was not hit by limitation. By applying the doctrine of merger and considering the relevant date for determining the refund claim as the date of the Supreme Court's judgment, it was found that the claim was within the permissible time frame. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential benefits as per law. en-us Mon, 20 Jan 2020 00:00:00 +0530 Mon, 09 Mar 2020 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393225 The appeal was allowed as the Member determined that the appellant's claim for refund of Rs. 3,00,000 was not hit by limitation. By applying the doctrine of merger and considering the relevant date for determining the refund claim as the date of the Supreme Court's judgment, it was found that the claim was within the permissible time frame. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential benefits as per law. Case-Laws Central Excise Mon, 20 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393225