https://www.taxtmi.com/caselaws?id=419768 The Appellate Tribunal CESTAT BANGALORE allowed the appellant's appeal in a case concerning a rejected refund claim as time-barred. The adjudicating authority had partially sanctioned the refund but rejected the balance, citing limitations under the Central Excise Act. The judge emphasized that the appellant should be entitled to the entire predeposit amount, as the payment was not voluntary. Referring to legal precedents, the judge ruled that the Revenue cannot retain payments without legal authority, setting aside the impugned order and allowing the appeal with consequential relief as per the law. en-us Fri, 18 Mar 2022 00:00:00 +0530 Mon, 21 Mar 2022 08:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419768 The Appellate Tribunal CESTAT BANGALORE allowed the appellant's appeal in a case concerning a rejected refund claim as time-barred. The adjudicating authority had partially sanctioned the refund but rejected the balance, citing limitations under the Central Excise Act. The judge emphasized that the appellant should be entitled to the entire predeposit amount, as the payment was not voluntary. Referring to legal precedents, the judge ruled that the Revenue cannot retain payments without legal authority, setting aside the impugned order and allowing the appeal with consequential relief as per the law. Case-Laws Service Tax Fri, 18 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419768