https://www.taxtmi.com/caselaws?id=758061 The CESTAT Hyderabad dismissed the appellant's refund claim for being time-barred under Section 11B of the Central Excise Act. The tribunal held that under Clause (ec) of the explanation to Section 11B, refund claims arising from appellate orders must be filed within one year from the date of such orders, regardless of whether duty was paid under protest. Since the Commissioner (Appeals) decided in favor of the appellant on 31.03.2010 but no refund application was filed within the prescribed limitation period, the claim was rejected. The tribunal clarified that the one-year limitation period begins from the date of the favorable appellate order, not from any subsequent date. en-us Wed, 03 Jul 2024 00:00:00 +0530 Sat, 07 Sep 2024 08:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758061 The CESTAT Hyderabad dismissed the appellant's refund claim for being time-barred under Section 11B of the Central Excise Act. The tribunal held that under Clause (ec) of the explanation to Section 11B, refund claims arising from appellate orders must be filed within one year from the date of such orders, regardless of whether duty was paid under protest. Since the Commissioner (Appeals) decided in favor of the appellant on 31.03.2010 but no refund application was filed within the prescribed limitation period, the claim was rejected. The tribunal clarified that the one-year limitation period begins from the date of the favorable appellate order, not from any subsequent date. Case-Laws Central Excise Wed, 03 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758061