https://www.taxtmi.com/caselaws?id=50480 The Appellate Tribunal CEGAT, New Delhi upheld the rejection of the refund claim as time-bar under Section 11B of the Central Excise Act. The Tribunal distinguished the case from precedents involving excess duty payment, emphasizing the statutory obligations of Revenue authorities. The appeal was dismissed based on the finding that the refund claim was filed beyond the prescribed limitation period, and the Tribunal's decision was in line with the legal provisions and judicial precedents cited during the proceedings. en-us Wed, 07 Feb 2001 00:00:00 +0530 Mon, 23 Aug 2010 10:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50480 The Appellate Tribunal CEGAT, New Delhi upheld the rejection of the refund claim as time-bar under Section 11B of the Central Excise Act. The Tribunal distinguished the case from precedents involving excess duty payment, emphasizing the statutory obligations of Revenue authorities. The appeal was dismissed based on the finding that the refund claim was filed beyond the prescribed limitation period, and the Tribunal's decision was in line with the legal provisions and judicial precedents cited during the proceedings. Case-Laws Central Excise Wed, 07 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50480