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2009 (2) TMI 437 - CESTAT, CHENNAIRefund - period of limitation - Notification 32/2005 CE - refund claim was filed beyond normal period of limitation of 6 months - Held that: made within the time limit prescribed in Section 11B are to be treated to have been filed in time - time limit prescribed in the Notification for claiming refund is a procedural condition and failure to fulfill the same cannot affect the entitlement of the target community to receive the relief. We find that the apex Court had observed as under in M/s GIRDHARI LAL AND SONS Versus BALBIR NATH MATHUR AND OTHERS (1986 -TMI - 78846 - Supreme Court of India) as regards failure to satisfy procedural conditions to quality for eligibility to relief provided in an exemption notification.
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