https://www.taxtmi.com/caselaws?id=411946 The Tribunal rejected the appellant's refund claim under Section 11B of the Central Excise Act, 1944, stating it was time-barred as per the one-year limit specified in the relevant provision. The Tribunal emphasized adherence to the specific provision for claims arising from appellate orders, upholding the lower authorities' decision due to the claim being filed after the prescribed period. en-us Fri, 03 Sep 2021 00:00:00 +0530 Tue, 07 Sep 2021 08:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411946 The Tribunal rejected the appellant's refund claim under Section 11B of the Central Excise Act, 1944, stating it was time-barred as per the one-year limit specified in the relevant provision. The Tribunal emphasized adherence to the specific provision for claims arising from appellate orders, upholding the lower authorities' decision due to the claim being filed after the prescribed period. Case-Laws Central Excise Fri, 03 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411946