https://www.taxtmi.com/caselaws?id=401898 The court analyzed various issues related to the interpretation of time limitations for filing refund claims under the Central Excise Act. It considered the condonability of time spent approaching the wrong forum, the application of the Limitation Act in cases of payment under a mistake of law, the right to refund Terminal Excise Duty in exempt transactions, the independence of different sections of the Act, dispute resolution between authorities, and determining trigger points for refund claims based on policy changes. Ultimately, the court's decision hinged on clarifying these aspects within the framework of the Central Excise Act. en-us Mon, 14 Dec 2020 00:00:00 +0530 Sat, 19 Dec 2020 06:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401898 The court analyzed various issues related to the interpretation of time limitations for filing refund claims under the Central Excise Act. It considered the condonability of time spent approaching the wrong forum, the application of the Limitation Act in cases of payment under a mistake of law, the right to refund Terminal Excise Duty in exempt transactions, the independence of different sections of the Act, dispute resolution between authorities, and determining trigger points for refund claims based on policy changes. Ultimately, the court's decision hinged on clarifying these aspects within the framework of the Central Excise Act. Case-Laws Central Excise Mon, 14 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401898