1990 (1) TMI 203 - AT - Central Excise

Summary

The appeal was filed against the rejection of a refund claim as time-barred. The refund claim was filed beyond the six-month period specified under Sec. 11B of the Central Excises & Salt Act. The Tribunal dismissed the appeal, stating that a short endorsement on the RT-12 return without a proper refund claim or protest does not save the limitation under Sec. 11B.