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2016 (12) TMI 1448 - AT - Central ExciseRefund - Notification No. 51/2003-CEX (NT) dated 06.08.2003 - Held that: - The ratio of Hon'ble Tribunal's order in the case of M/s. Silwester Textiles Vs CCE [2003 (5) TMI 305 - CESTAT, MUMBAI] is applicable in this case.. Moreover, the Section 11C(2) of CEA '44 provides that refund application should be filed within six month from the date of issue of Notification. The respondent has filed refund application within six months from issue of Section 11C notification dated 06.06.2003 and even otherwise also refund claim could be treated under Notfn. No. 84/03 - CE (NT) dated 31.12.03. Thus, there is no time bar in present refund claim if looked into above angle also - Appeal dismissed - decided in favor of the assessee.
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