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2015 (1) TMI 32 - GOVERNMENT OF INDIADenial of rebate claim - Bar of limitation - incomplete rebate claims - documents like ARE-1 original/duplicate copies were filed after expiry of one year - Held that:- original refund/rebate claim filed initially within prescribed time limit laid down in section 11B of Central Excise Act, 1944 and the claim resubmitted along with some required documents/prescribed format on direction of department after the said time limit cannot be held time barred as the time limit should be computed from the date on which rebate claim was initially filed. - rebate claims cannot be treated as time barred since it was originally filed before department well within the limit period of one year stipulated in section 11B of Central Excise Act, 1944. Government is of considered view that case is required to be remanded back for denovo consideration, for deciding the case on merits. - matter remanded back - Decided in favour of assesse.
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