https://www.taxtmi.com/caselaws?id=52844 The Tribunal upheld the decision that the refund claim period starts from the duty payment date, not the proof of export submission date, rejecting the appeal against the rejection of the refund claim as time-barred under Section 11B of the Central Excise Act, 1944. The Tribunal distinguished previous judgments cited by the appellant and found them not directly applicable to the case, emphasizing that the duty was paid promptly in this instance. Therefore, the Tribunal upheld the decision of the Commissioner (Appeals) regarding the time-barred refund claim. en-us Fri, 30 Apr 2004 00:00:00 +0530 Fri, 08 Oct 2010 10:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52844 The Tribunal upheld the decision that the refund claim period starts from the duty payment date, not the proof of export submission date, rejecting the appeal against the rejection of the refund claim as time-barred under Section 11B of the Central Excise Act, 1944. The Tribunal distinguished previous judgments cited by the appellant and found them not directly applicable to the case, emphasizing that the duty was paid promptly in this instance. Therefore, the Tribunal upheld the decision of the Commissioner (Appeals) regarding the time-barred refund claim. Case-Laws Central Excise Fri, 30 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52844