https://www.taxtmi.com/caselaws?id=34012 The Tribunal upheld the Commissioner (A)'s decision, determining that the refund claims by M/s. Supreme Renewable Energy Ltd. for excess duty paid on DC Motors were filed within the prescribed time limit under Section 11B(5)(e) of the Central Excise Act, 1944. The Tribunal emphasized the significance of adhering to statutory provisions for filing refund claims and dismissed the Revenue's arguments regarding relevant dates and completeness of the claims. The appeal was rejected, affirming the timely filing of two out of three refund claims. en-us Fri, 17 Oct 2008 00:00:00 +0530 Sun, 05 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34012 The Tribunal upheld the Commissioner (A)'s decision, determining that the refund claims by M/s. Supreme Renewable Energy Ltd. for excess duty paid on DC Motors were filed within the prescribed time limit under Section 11B(5)(e) of the Central Excise Act, 1944. The Tribunal emphasized the significance of adhering to statutory provisions for filing refund claims and dismissed the Revenue's arguments regarding relevant dates and completeness of the claims. The appeal was rejected, affirming the timely filing of two out of three refund claims. Case-Laws Central Excise Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34012