CCE, Calicut Versus M/s. ITEL Industries - Central Excise - CESTAT BANGALORE - Tri - Refund claim u/s 11B of the Central Excise Act Claim time barred - Held that - The refund claim filed by the respondent on 28/10/2010 is beyond one year from the date of pronouncement of the Final Order of the Tribunal - The statute does not provide for condonation of any delay, however marginal it may be - The law made by the Parliament is supreme and has to be given full effect to Following Dena Snuff (P) ................................... Central Excise - Case Laws
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