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1. Refund of Customs Duty - Period of limitation - the order of this Tribunal dated 03.03.2011 was challenged by the Revenue before the Hon’ble High Court and before the...

2. Service tax refund claim filed beyond statutory limitation period cannot be entertained. Refund application must be filed within one year from relevant date as per...

3. Refund claim was rejected as time-barred, having been filed beyond the one-year limitation period stipulated u/s 27 of the Customs Act, 1962. The appellant had...

4. Denial of refund claim - Bar of limitation - payment of duty was made before issue of SCN - claim of refund was submitted after the SCN was dropped - period of...

5. Yearly Claim of refund of unutilized cenvat credit - Notification number 27/2012 contemplates for filing of refund claims of unutilised Cenvat credit quarterly, but it...

6. Refund claim - time limitation - excess payment of service tax - rejection of refund claim as barred by limitation of time on the ground of delay in filing such...

7. Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

8. Recovery of Refund of terminal excise duty - Period of limitation - fter receiving the World Bank loan, they filed the refund claim but could not be pursued, due to...

9. Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund claim was subject matter of litigation before the Hon’ble High...

10. Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

11. Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High Court addressed this issue by directing the...

12. Claim of refund - Interest on delayed refund - limitation bar - Section 11BB - Price variation clause - the claim is hopelessly time barred. - AT

13. Refund claim - time limitation - Service tax was paid on advance received - later the order was cancelled - The relevant date for filing the refund claim is the...

14. The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified...

15. Refund claim - service tax paid under mistake of law - time limitation - Assessee's claim to refund would not be disallowed solely because it seemed barred by limitation.