https://www.taxtmi.com/caselaws?id=415569 The Court upheld the rejection of the appellant's claim for refund of excise duty, citing limitation under Section 11B of the Central Excise Act 1944. The Court found that the claim exceeded the one-year limitation period from the duty payment date, as per Explanation (f), and Explanation (eb) was deemed inapplicable. The Court dismissed the appeal, ruling in favor of the respondent and emphasizing the validity of the grounds for rejecting the refund claim. No costs were awarded to either party. en-us Tue, 02 Nov 2021 00:00:00 +0530 Thu, 09 Dec 2021 08:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415569 The Court upheld the rejection of the appellant's claim for refund of excise duty, citing limitation under Section 11B of the Central Excise Act 1944. The Court found that the claim exceeded the one-year limitation period from the duty payment date, as per Explanation (f), and Explanation (eb) was deemed inapplicable. The Court dismissed the appeal, ruling in favor of the respondent and emphasizing the validity of the grounds for rejecting the refund claim. No costs were awarded to either party. Case-Laws Central Excise Tue, 02 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415569