https://www.taxtmi.com/caselaws?id=443465 The Tribunal held that the respondent was not entitled to a refund of excise duty as the refund applications were time-barred under Section 11C(2) of the Central Excise Act, requiring claims to be filed within six months from the notification date. The Tribunal disagreed with the Commissioner (Appeals) who applied a one-year limit under Section 11B, stating that the refund was based on a notification, not a judgment. The department's appeals were allowed, denying the refund. The respondent's cross objections were rejected, and stay applications were deemed moot. en-us Fri, 15 Sep 2023 00:00:00 +0530 Sun, 24 Sep 2023 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443465 The Tribunal held that the respondent was not entitled to a refund of excise duty as the refund applications were time-barred under Section 11C(2) of the Central Excise Act, requiring claims to be filed within six months from the notification date. The Tribunal disagreed with the Commissioner (Appeals) who applied a one-year limit under Section 11B, stating that the refund was based on a notification, not a judgment. The department's appeals were allowed, denying the refund. The respondent's cross objections were rejected, and stay applications were deemed moot. Case-Laws Central Excise Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443465