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2016 (10) TMI 866 - CESTAT KOLKATARefund claim - whether the appellant is eligible to refund for the period prior to 1/6/2000 when appellant was not registered? - That Notification No. 33/99-CE is conditional and contained mandatory procedure to be followed before a refund is made admissible to a manufacturer - Held that: - It is also observed that one time eligibility can not give license to the appellant to get refund for all the periods before & after 16/11/2006 because refund for each month under Notification No. 33/99-CE is an independent claim required to be filed under the exemption notification. Whether each of such a refund claim filed by the appellant is admissible has to be seen only at the time of deciding that refund claim - appeal disposed off - decided against assessee.
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