Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1997 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (4) TMI 272 - CEGAT, NEW DELHIExtract: .......ove two cases cited and relied upon by the appellants, we hold that refund is admissible to the appellants. We also hold that the claim made in the RT 12 return is refund claim and also that this claim was made within time permitted under Section 113 of the Central Excise Act. In the result the impugned order is set aside and the appeal is allowed.
|