https://www.taxtmi.com/caselaws?id=403875 The tribunal upheld the decision that the appellant's refund claim was time-barred due to failure to submit the claim within the prescribed deadline. Despite the appellant's assertion of an online refund request within the time limit, the lack of supporting evidence led to the dismissal of the appeal. The tribunal emphasized the specific time limit under Section 102 of the Finance Act, overriding general provisions of the Central Excise Act. The appellant's argument for a longer filing period was rejected, and the appeal was dismissed. en-us Tue, 09 Feb 2021 00:00:00 +0530 Tue, 15 Jun 2021 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403875 The tribunal upheld the decision that the appellant's refund claim was time-barred due to failure to submit the claim within the prescribed deadline. Despite the appellant's assertion of an online refund request within the time limit, the lack of supporting evidence led to the dismissal of the appeal. The tribunal emphasized the specific time limit under Section 102 of the Finance Act, overriding general provisions of the Central Excise Act. The appellant's argument for a longer filing period was rejected, and the appeal was dismissed. Case-Laws Service Tax Tue, 09 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403875