https://www.taxtmi.com/caselaws?id=405440 The Tribunal upheld the rejection of the refund claim, ruling it as time-barred under Section 11B of the Central Excise Act, 1944. The appellant's failure to protest the reversal of the amount and the delayed filing of the claim led to the application of Section 11B. The Tribunal emphasized the significance of timely actions and adherence to procedural requirements, ultimately dismissing the appeal. en-us Wed, 17 Mar 2021 00:00:00 +0530 Sat, 20 Mar 2021 08:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405440 The Tribunal upheld the rejection of the refund claim, ruling it as time-barred under Section 11B of the Central Excise Act, 1944. The appellant's failure to protest the reversal of the amount and the delayed filing of the claim led to the application of Section 11B. The Tribunal emphasized the significance of timely actions and adherence to procedural requirements, ultimately dismissing the appeal. Case-Laws Central Excise Wed, 17 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405440