https://www.taxtmi.com/caselaws?id=432069 The Commissioner (Appeals) allowed the appeal, remanding the case for determination of liability and refund of excess credit paid by the appellant. The Adjudicating Authority sanctioned a refund of Rs. 5,75,265/-, ignoring the additional claim made in February 2019 as time-barred. The Tribunal ultimately rejected the appeal, stating the appellant could not include the amount refundable for the period 1st July 2012 to 30th June 2013 due to it being time-barred under Section 11(B) of the Central Excise Act. en-us Fri, 09 Dec 2022 00:00:00 +0530 Wed, 28 Dec 2022 08:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432069 The Commissioner (Appeals) allowed the appeal, remanding the case for determination of liability and refund of excess credit paid by the appellant. The Adjudicating Authority sanctioned a refund of Rs. 5,75,265/-, ignoring the additional claim made in February 2019 as time-barred. The Tribunal ultimately rejected the appeal, stating the appellant could not include the amount refundable for the period 1st July 2012 to 30th June 2013 due to it being time-barred under Section 11(B) of the Central Excise Act. Case-Laws Central Excise Fri, 09 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432069