https://www.taxtmi.com/caselaws?id=405460 The Tribunal allowed the appeal, setting aside the rejection of the refund claim as time-barred under Section 11B of the Central Excise Act, 1944. It held that no fresh refund application was required post the Commissioner (Appeals) decision, emphasizing that the initial claim made within the statutory limit sufficed. The Department was directed to refund the withheld amount to the appellant, emphasizing the importance of legal precedents in interpreting statutory provisions for fair outcomes in tax matters. en-us Fri, 19 Mar 2021 00:00:00 +0530 Sat, 20 Mar 2021 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405460 The Tribunal allowed the appeal, setting aside the rejection of the refund claim as time-barred under Section 11B of the Central Excise Act, 1944. It held that no fresh refund application was required post the Commissioner (Appeals) decision, emphasizing that the initial claim made within the statutory limit sufficed. The Department was directed to refund the withheld amount to the appellant, emphasizing the importance of legal precedents in interpreting statutory provisions for fair outcomes in tax matters. Case-Laws Central Excise Fri, 19 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405460