https://www.taxtmi.com/caselaws?id=412151 The Tribunal allowed the appeal, setting aside the order under challenge. It held that Section 11B of the Central Excise Act did not apply to the penalty amount refund claim. The delay in filing the refund claim was deemed within the prescribed time limit from the final order allowing the refund. The Tribunal found that the rejection based on delay and the 10-year delay in the refund claim were unjustified and beyond the scope of the Show Cause Notice. en-us Thu, 26 Aug 2021 00:00:00 +0530 Sat, 11 Sep 2021 09:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412151 The Tribunal allowed the appeal, setting aside the order under challenge. It held that Section 11B of the Central Excise Act did not apply to the penalty amount refund claim. The delay in filing the refund claim was deemed within the prescribed time limit from the final order allowing the refund. The Tribunal found that the rejection based on delay and the 10-year delay in the refund claim were unjustified and beyond the scope of the Show Cause Notice. Case-Laws Central Excise Thu, 26 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412151