https://www.taxtmi.com/caselaws?id=394336 The appeal was dismissed as the time limitation for filing the refund claim under Section 11B of the Central Excise Act, 1944 was deemed applicable. Judicial precedents emphasized the importance of adhering to statutory time limits for refund claims, regardless of the reason for the overpayment. The Commissioner (Appeals) upheld the rejection of the claim due to the delay in filing beyond the prescribed period, in line with established legal principles. en-us Mon, 17 Feb 2020 00:00:00 +0530 Thu, 09 Apr 2020 12:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394336 The appeal was dismissed as the time limitation for filing the refund claim under Section 11B of the Central Excise Act, 1944 was deemed applicable. Judicial precedents emphasized the importance of adhering to statutory time limits for refund claims, regardless of the reason for the overpayment. The Commissioner (Appeals) upheld the rejection of the claim due to the delay in filing beyond the prescribed period, in line with established legal principles. Case-Laws Service Tax Mon, 17 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394336