https://www.taxtmi.com/caselaws?id=412148 The Tribunal ruled in favor of the appellant, holding that the refund claim was not time-barred as the amount in question did not constitute excise duty. The decision was based on the interpretation of relevant legal provisions and case laws, ultimately allowing the appeal and providing relief to the appellant. en-us Tue, 17 Aug 2021 00:00:00 +0530 Sat, 11 Sep 2021 09:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412148 The Tribunal ruled in favor of the appellant, holding that the refund claim was not time-barred as the amount in question did not constitute excise duty. The decision was based on the interpretation of relevant legal provisions and case laws, ultimately allowing the appeal and providing relief to the appellant. Case-Laws Central Excise Tue, 17 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412148