https://www.taxtmi.com/caselaws?id=53316 The Tribunal upheld the rejection of the refund claim for the period 1-1-1994 to 17-5-1994 as time-barred and affirmed the sanction of the refund for the period 18-5-1994 to 12-10-1994, subject to the adjustment of Modvat credit as per the previous order. The appeal was rejected, emphasizing the strict application of the limitation provisions under Section 11B of the Central Excise Act. en-us Wed, 22 Sep 2004 00:00:00 +0530 Tue, 12 Oct 2010 15:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53316 The Tribunal upheld the rejection of the refund claim for the period 1-1-1994 to 17-5-1994 as time-barred and affirmed the sanction of the refund for the period 18-5-1994 to 12-10-1994, subject to the adjustment of Modvat credit as per the previous order. The appeal was rejected, emphasizing the strict application of the limitation provisions under Section 11B of the Central Excise Act. Case-Laws Central Excise Wed, 22 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53316