2004 (3) TMI 88 - HC - Central Excise

Summary

The High Court of Punjab & Haryana at Chandigarh dismissed a petition seeking refund of modvat credit, stating that the claim was rejected as it was filed beyond the period of limitation under Section 11B of the Central Excise Act, 1944. The court cited a Supreme Court case emphasizing that refund claims must strictly adhere to the provisions of Section 11B.