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2018 (11) TMI 721 - AT - Central ExciseRefund claim - rejection on the ground that the refund applications were filed beyond the prescribe time limit - N/N. 41/2007-ST dated 16/10/2007 - Held that:- Considering the scope of notification dated 16/10/2007, this Tribunal in the case of Chandrashekhar Exports [2015 (11) TMI 1112 - CESTAT MUMBAI] has held that even if the refund claim was filed beyond the stipulated period, the benefit cannot be denied, once it is substantiated that the mandatory requirements of the notification have been duly complied with. Non-compliance of the condition regarding reflection of commission amount in the shipping bill - Held that:- Hon’ble Gujarat High Court in the case of AGB Shipyard Ltd. [2013 (9) TMI 741 - GUJARAT HIGH COURT] has held that non-mentioning of the commission made in the shipping bill is a technical error and since such amount has been paid by the assessee, the refund benefit cannot be denied. Appeal allowed - decided in favor of appellant.
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