https://www.taxtmi.com/caselaws?id=399180 The Tribunal upheld the denial of the refund application under Section 11B of the Central Excise Act, 1944, due to being time-barred, emphasizing strict adherence to statutory provisions. The appellant's appeal was dismissed as the refund application exceeded the one-year time limit specified in the Act, in line with previous judgments emphasizing the need for compliance with legislative provisions. The case underscores the importance of following statutory timelines for filing refund applications and the authority's obligation to interpret and apply the law as enacted by the legislature. en-us Mon, 02 Mar 2020 00:00:00 +0530 Tue, 06 Oct 2020 11:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399180 The Tribunal upheld the denial of the refund application under Section 11B of the Central Excise Act, 1944, due to being time-barred, emphasizing strict adherence to statutory provisions. The appellant's appeal was dismissed as the refund application exceeded the one-year time limit specified in the Act, in line with previous judgments emphasizing the need for compliance with legislative provisions. The case underscores the importance of following statutory timelines for filing refund applications and the authority's obligation to interpret and apply the law as enacted by the legislature. Case-Laws Central Excise Mon, 02 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399180