https://www.taxtmi.com/caselaws?id=52853 Refund and Modvat credit claims must comply with the statutory limitation period, even where the assessee had earlier succeeded in classification proceedings. The Tribunal held that an appellate order in favour of the assessee could not override the express time limits governing refund or credit adjustment, and the lapse of about three years was material. The plea of continuing protest also failed because the protest had already ceased before the claim was made. The claim was therefore barred by limitation and could not be allowed. en-us Fri, 07 May 2004 00:00:00 +0530 Fri, 08 Oct 2010 11:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52853 Refund and Modvat credit claims must comply with the statutory limitation period, even where the assessee had earlier succeeded in classification proceedings. The Tribunal held that an appellate order in favour of the assessee could not override the express time limits governing refund or credit adjustment, and the lapse of about three years was material. The plea of continuing protest also failed because the protest had already ceased before the claim was made. The claim was therefore barred by limitation and could not be allowed. Case-Laws Central Excise Fri, 07 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52853