https://www.taxtmi.com/highlights?id=56879 Refund claim - Period of limitation - Relevant Date - Finalization of provisional assessment - the appellant was required to make an application for refund within a period of one year from the date of the order directing refund in favour of the appellant - The Tribunal erred in considering the date of finalization of price between the appellant and their customers as relevant date in the light of Explanation B (ec) of Section 11 of the Act - HC en-us Wed, 24 Feb 2021 13:49:53 +0530 Wed, 24 Feb 2021 13:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56879 Refund claim - Period of limitation - Relevant Date - Finalization of provisional assessment - the appellant was required to make an application for refund within a period of one year from the date of the order directing refund in favour of the appellant - The Tribunal erred in considering the date of finalization of price between the appellant and their customers as relevant date in the light of Explanation B (ec) of Section 11 of the Act - HC Highlights Central Excise Wed, 24 Feb 2021 13:49:53 +0530 https://www.taxtmi.com/highlights?id=56879