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Central Excise - Highlights / Catch Notes

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Refund claim - relevant date u/s 11B of CEA - refund application ...

Central Excise

May 13, 2022

Refund claim - relevant date u/s 11B of CEA - refund application is time barred or not - The very perusal of section 35FF which talks about interest on delayed refund of amount of pre deposit under section 35F makes it clear that the provision is absolutely silent about any time limit for the assesee to claim his amount which was deposited by him for the purpose other than duty. - AT

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