Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (9) TMI 295 - CESTAT MUMBAIRe-submission of refund claim - The refund claims were returned to the appellant on the grounds that the claims were incomplete without any documentary evidence or proper grounds. Subsequently, appellant filed additional documents and re-submitted the refund claims after a lapse of more than one year. Accordingly 9 S.C.N.’s were issued alleging that the re-submission of the refund claims with additional documents was beyond the period of one year from the date of payment of duty as provided under Section 11B of the CEA, 1944 and the refund claims had become time barred – held that re-submission of the refund claim should be considered from the date of filing of original claim – refund is allowed
|