https://www.taxtmi.com/caselaws?id=404482 For a refund claim arising from an appellate order under Section 11B of the Central Excise Act, 1944, the relevant date for limitation is the date of the judgment, decree, order or direction that first makes duty refundable. The Karnataka HC held that the refund entitlement arose only when the appellate authority set aside the rejection and allowed the claim, so the limitation period ran from that appellate order. Because the refund application was filed within one year of that order, it was within time, and the Tribunal's contrary view based on the earlier price-finalisation date was set aside. en-us Thu, 11 Feb 2021 00:00:00 +0530 Wed, 28 Jul 2021 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404482 For a refund claim arising from an appellate order under Section 11B of the Central Excise Act, 1944, the relevant date for limitation is the date of the judgment, decree, order or direction that first makes duty refundable. The Karnataka HC held that the refund entitlement arose only when the appellate authority set aside the rejection and allowed the claim, so the limitation period ran from that appellate order. Because the refund application was filed within one year of that order, it was within time, and the Tribunal's contrary view based on the earlier price-finalisation date was set aside. Case-Laws Central Excise Thu, 11 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404482