https://www.taxtmi.com/highlights?id=59569 Refund of amount appropriated during the pendency of appeal before the CESTAT - any claims made as a consequence of Appellate Order/(s) will have to pass through the rigours of (ec) ibid. - The application for refund here is filed on 14.08.2020, which is clearly after the prescribed period of one year from the relevant date as prescribed under (ec) of Explanation (B) to Section 11B of the Central Excise Act, 1944 and hence, the appellant does not pass through the rigours of the specific provision under (ec) ibid - AT en-us Tue, 07 Sep 2021 13:20:05 +0530 Tue, 07 Sep 2021 13:20:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59569 Refund of amount appropriated during the pendency of appeal before the CESTAT - any claims made as a consequence of Appellate Order/(s) will have to pass through the rigours of (ec) ibid. - The application for refund here is filed on 14.08.2020, which is clearly after the prescribed period of one year from the relevant date as prescribed under (ec) of Explanation (B) to Section 11B of the Central Excise Act, 1944 and hence, the appellant does not pass through the rigours of the specific provision under (ec) ibid - AT Highlights Central Excise Tue, 07 Sep 2021 13:20:05 +0530 https://www.taxtmi.com/highlights?id=59569