https://www.taxtmi.com/caselaws?id=786749 Refund claims were adjudicated by reference to the relevant-date and limitation rules under excise law: returns filing dates and payment dates determine one-year limitation, so claims for clearances in January and February 2014 were time-barred while the March 2014 portion fell within the one-year period and was allowed. Separately, findings in an earlier unchallenged appellate order that fixed the relevant date and addressed dutiability/self-assessment attained finality; principles of res judicata and constructive res judicata prevent the appellant from reopening those issues. Result: partial refund allowed for March 2014; other claims barred and appeal dismissed. en-us Thu, 18 Dec 2025 00:00:00 +0530 Thu, 19 Feb 2026 07:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786749 Refund claims were adjudicated by reference to the relevant-date and limitation rules under excise law: returns filing dates and payment dates determine one-year limitation, so claims for clearances in January and February 2014 were time-barred while the March 2014 portion fell within the one-year period and was allowed. Separately, findings in an earlier unchallenged appellate order that fixed the relevant date and addressed dutiability/self-assessment attained finality; principles of res judicata and constructive res judicata prevent the appellant from reopening those issues. Result: partial refund allowed for March 2014; other claims barred and appeal dismissed. Case-Laws Central Excise Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786749