https://www.taxtmi.com/caselaws?id=410494 The Tribunal upheld the impugned order, dismissing the appeal as the refund claim for duty and interest was deemed time-barred under Section 11B. Despite the appellant's argument that the payments made during investigation should be treated as a pre-deposit under Section 35F, the Tribunal emphasized the conscious payment of duty, interest, and penalty by the appellant, making it subject to Section 11B's time limitations for refund claims post judgment or order. The Tribunal found the appellant's refund claim filed after the prescribed time, rendering it ineligible for refund. en-us Fri, 30 Jul 2021 00:00:00 +0530 Fri, 15 Apr 2022 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410494 The Tribunal upheld the impugned order, dismissing the appeal as the refund claim for duty and interest was deemed time-barred under Section 11B. Despite the appellant's argument that the payments made during investigation should be treated as a pre-deposit under Section 35F, the Tribunal emphasized the conscious payment of duty, interest, and penalty by the appellant, making it subject to Section 11B's time limitations for refund claims post judgment or order. The Tribunal found the appellant's refund claim filed after the prescribed time, rendering it ineligible for refund. Case-Laws Central Excise Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410494