https://www.taxtmi.com/caselaws?id=300713 The Tribunal upheld the lower authorities' decision to reject the appellant's refund claim for excise duty paid on goods eligible for exemption under Notification No. 108/95-CE as time-barred under Section 11B, as the claim was filed beyond one year from the relevant date. Despite the appellant's argument that the duty paid was not actually payable under the notification, the Tribunal held that the time limit under Section 11B applied. The appeal was dismissed, emphasizing the Tribunal's obligation to adhere to statutory time limits compared to High Courts. en-us Thu, 02 Dec 2021 00:00:00 +0530 Sun, 20 Feb 2022 21:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300713 The Tribunal upheld the lower authorities' decision to reject the appellant's refund claim for excise duty paid on goods eligible for exemption under Notification No. 108/95-CE as time-barred under Section 11B, as the claim was filed beyond one year from the relevant date. Despite the appellant's argument that the duty paid was not actually payable under the notification, the Tribunal held that the time limit under Section 11B applied. The appeal was dismissed, emphasizing the Tribunal's obligation to adhere to statutory time limits compared to High Courts. Case-Laws Central Excise Thu, 02 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300713