Refund of Excise Duty - doctrine of merger - time limitation - ...

Central Excise

March 9, 2020

Refund of Excise Duty - doctrine of merger - time limitation - since upon the Revenue preferring an appeal against the Order-in-Appeal (with the assessee also filing its cross-objection), the matter was sub judice before the Tribunal and naturally, when the matter was lis pendens, no such application for refund could be filed. - The appellant’s claim for refund is not hit by limitation - AT

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Refund of Excise Duty - doctrine of merger - time limitation - ...

Central Excise

March 9, 2020

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