https://www.taxtmi.com/caselaws?id=766733 The CESTAT Allahabad held that refund claims under Section 11B of the Central Excise Act, 1944 were filed within the prescribed one-year limitation period. The Commissioner (Appeals) acknowledged the claims were timely filed from the last date of the relevant order. Following precedents from Karnataka HC and CESTAT Bangalore Larger Bench, the tribunal determined that time-limit computation begins from the last date of the last month of the relevant quarter. The Revenue's appeal was dismissed as the refund claims met statutory time requirements. en-us Wed, 19 Feb 2025 00:00:00 +0530 Mon, 03 Mar 2025 18:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766733 The CESTAT Allahabad held that refund claims under Section 11B of the Central Excise Act, 1944 were filed within the prescribed one-year limitation period. The Commissioner (Appeals) acknowledged the claims were timely filed from the last date of the relevant order. Following precedents from Karnataka HC and CESTAT Bangalore Larger Bench, the tribunal determined that time-limit computation begins from the last date of the last month of the relevant quarter. The Revenue's appeal was dismissed as the refund claims met statutory time requirements. Case-Laws Central Excise Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766733