https://www.taxtmi.com/caselaws?id=410761 The Tribunal held that the refund claim was barred by limitation as it was filed seven years after surrendering registration, despite the appellants' arguments of pending proceedings. The Commissioner (Appeals) was deemed unjustified in rejecting the refund claim on merits when the Assistant Commissioner had not done so. Member (Judicial) disagreed with the majority, suggesting a remand to consider both limitation and merits. However, the majority decision supported the rejection of the refund claim on both grounds, in line with prior legal precedents. en-us Thu, 05 Aug 2021 00:00:00 +0530 Mon, 09 Aug 2021 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410761 The Tribunal held that the refund claim was barred by limitation as it was filed seven years after surrendering registration, despite the appellants' arguments of pending proceedings. The Commissioner (Appeals) was deemed unjustified in rejecting the refund claim on merits when the Assistant Commissioner had not done so. Member (Judicial) disagreed with the majority, suggesting a remand to consider both limitation and merits. However, the majority decision supported the rejection of the refund claim on both grounds, in line with prior legal precedents. Case-Laws Central Excise Thu, 05 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410761