https://www.taxtmi.com/caselaws?id=460782 The explanation inserted on 11-5-2007 to Section 11B of the Central Excise Act, 1944 treats the date of a favourable appellate order as the relevant date for a refund claim based on that order. Where the refund application is filed beyond one year from that date, the claim is barred by limitation. The cited precedent was held inapplicable on its facts, and the refund was therefore rejected as time-barred. en-us Tue, 09 Jun 2015 00:00:00 +0530 Wed, 19 Feb 2025 13:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460782 The explanation inserted on 11-5-2007 to Section 11B of the Central Excise Act, 1944 treats the date of a favourable appellate order as the relevant date for a refund claim based on that order. Where the refund application is filed beyond one year from that date, the claim is barred by limitation. The cited precedent was held inapplicable on its facts, and the refund was therefore rejected as time-barred. Case-Laws Central Excise Tue, 09 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460782