https://www.taxtmi.com/caselaws?id=293997 The Appellate Tribunal CESTAT AHMEDABAD dismissed an application for restoration of an appeal that was initially dismissed on merit. The appellant sought restoration, arguing that the order was passed ex parte and key facts were not presented. The Tribunal, considering the limitation under Section 11B of CEA, 1944, found the refund claim filed after one year to be time-barred. Emphasizing the importance of adhering to statutory limitations and jurisdictional boundaries, the Tribunal upheld the original decision, stating that altering it would amount to a review beyond its power. The application for restoration was dismissed for lacking merit. en-us Fri, 04 May 2018 00:00:00 +0530 Sun, 14 Mar 2021 20:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293997 The Appellate Tribunal CESTAT AHMEDABAD dismissed an application for restoration of an appeal that was initially dismissed on merit. The appellant sought restoration, arguing that the order was passed ex parte and key facts were not presented. The Tribunal, considering the limitation under Section 11B of CEA, 1944, found the refund claim filed after one year to be time-barred. Emphasizing the importance of adhering to statutory limitations and jurisdictional boundaries, the Tribunal upheld the original decision, stating that altering it would amount to a review beyond its power. The application for restoration was dismissed for lacking merit. Case-Laws Central Excise Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293997