Refund - Amount deposited during proceedings before the ...

Central Excise

February 3, 2023

Refund - Amount deposited during proceedings before the Settlement Commission - Period of time limitation - In this case the amounts have not been appropriated and therefore they can only be considered as deposits and cannot be considered as duty. Since, no show-cause notice was issued to recover the differential duty, the amounts in dispute can only be considered as deposits. For this reason, the limitation prescribed under Section 11B for refund does not apply to this case. - AT

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Refund - Amount deposited during proceedings before the ...

Central Excise

February 3, 2023

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