https://www.taxtmi.com/caselaws?id=34519 The Commissioner (Appeal) initially allowed the respondent's refund claim, stating that the limitation period under Section 11B was not applicable. However, the Tribunal disagreed, ruling that the limitation period should start from the date of the final decision by the CCE (Appeals) in the respondent's favor. As the refund claim was filed beyond the one-year limitation period from that date, it was deemed time-barred. Therefore, the impugned order allowing the appeal was set aside, and the Revenue's appeal was allowed. en-us Fri, 07 Nov 2008 00:00:00 +0530 Mon, 07 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34519 The Commissioner (Appeal) initially allowed the respondent's refund claim, stating that the limitation period under Section 11B was not applicable. However, the Tribunal disagreed, ruling that the limitation period should start from the date of the final decision by the CCE (Appeals) in the respondent's favor. As the refund claim was filed beyond the one-year limitation period from that date, it was deemed time-barred. Therefore, the impugned order allowing the appeal was set aside, and the Revenue's appeal was allowed. Case-Laws Central Excise Fri, 07 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34519