Since refund of any amount is covered by Section 11B and there ...
Tribunal Confirms Refunds Governed by Section 11B, No Leeway for Time Limit Extensions Under Excise/Customs Act.
May 24, 2016
Case Laws Service Tax AT
Since refund of any amount is covered by Section 11B and there no other provision, this Tribunal being a creature under the Central Excise/Customs Act cannot go beyond the statute and therefore cannot relax the time limitation provided under the statute - AT
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