https://www.taxtmi.com/caselaws?id=449468 The Tribunal upheld the rejection of the appellant's refund claim filed under Section 102 of the Finance Act due to being filed beyond the six-month limitation period from the date of assent to the Finance Bill. The appellant's argument for applying the time period under Section 11B of the Central Excise Act was dismissed. The Tribunal, aligning with the Hon'ble Madras HC and SC, emphasized adherence to statutory time limits and found no error in the Commissioner (Appeals)'s decision, thereby rejecting the appeal. en-us Mon, 12 Feb 2024 00:00:00 +0530 Tue, 13 Feb 2024 07:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449468 The Tribunal upheld the rejection of the appellant's refund claim filed under Section 102 of the Finance Act due to being filed beyond the six-month limitation period from the date of assent to the Finance Bill. The appellant's argument for applying the time period under Section 11B of the Central Excise Act was dismissed. The Tribunal, aligning with the Hon'ble Madras HC and SC, emphasized adherence to statutory time limits and found no error in the Commissioner (Appeals)'s decision, thereby rejecting the appeal. Case-Laws Service Tax Mon, 12 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449468