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2013 (7) TMI 25 - MADRAS HIGH COURTRefund of duty on the reprocessed goods - Period of limitation- Submission of documents within stipulated period - process of goods have been completed and presentation of accounts only after six months of return of goods to the factory, ignoring the stipulation of completion of process and submission of accounts within six months under sub-rule (3) of Rule 173L of the erstwhile Central Excise Rules, 1944? - Held that:- Plain reading of Rule 173L(3) reveals that the same specifies the time limit only for processing and for rendering the accounts before the authority concerned and not for clearance of the goods. That being the factual and legal position, the reason for rejection of the claim by the lower authorities has no legal basis, as rightly decided by the Tribunal.
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