https://www.taxtmi.com/caselaws?id=753832 Applications for fixation of special rate of refund under Notification No. 20/2007-CE were held not to be barred by limitation. The Tribunal followed its earlier decisions on identical facts and applied the same interpretation of the permissible filing period, holding that an application filed after 30 September of the relevant year was not time-barred where the claim was otherwise maintainable. The rejection based solely on limitation was therefore unsustainable, the impugned order was set aside, and the appeal was allowed. en-us Fri, 17 May 2024 00:00:00 +0530 Tue, 11 Jun 2024 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753832 Applications for fixation of special rate of refund under Notification No. 20/2007-CE were held not to be barred by limitation. The Tribunal followed its earlier decisions on identical facts and applied the same interpretation of the permissible filing period, holding that an application filed after 30 September of the relevant year was not time-barred where the claim was otherwise maintainable. The rejection based solely on limitation was therefore unsustainable, the impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753832