https://www.taxtmi.com/caselaws?id=53766 The Tribunal held that the Appellant's claim for refund of interest paid during 1997-1999 was not valid as it was time-barred under Section 11B of the Central Excise Act. The Tribunal emphasized that Section 11B applies to the refund of excise duty only, not interest. Refund claims for interest paid unlawfully must be pursued through a civil suit or writ petition under Article 226 of the Constitution. The appeal for refund of interest amount totaling Rs. 30,49,873/- was dismissed due to the Appellant's failure to adhere to the time limit for filing refund claims under Section 11B. en-us Tue, 04 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 11:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53766 The Tribunal held that the Appellant's claim for refund of interest paid during 1997-1999 was not valid as it was time-barred under Section 11B of the Central Excise Act. The Tribunal emphasized that Section 11B applies to the refund of excise duty only, not interest. Refund claims for interest paid unlawfully must be pursued through a civil suit or writ petition under Article 226 of the Constitution. The appeal for refund of interest amount totaling Rs. 30,49,873/- was dismissed due to the Appellant's failure to adhere to the time limit for filing refund claims under Section 11B. Case-Laws Central Excise Tue, 04 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53766