Refund claim - relevant date - Period of limitation - In the ...

Central Excise

November 7, 2023

Refund claim - relevant date - Period of limitation - In the case of refunds arising as result of finalization of assessment will be the date when either that amount is paid to the appellant or credited to the fund. In the present case neither has been done till date, nay, on the date when the application for the refunds have been filed under Section 11 B. That being so the refund claim cannot have been held as time barred for the reason that the relevant date for counting the period of limitation has not even started - AT

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Refund claim - relevant date - Period of limitation - In the ...

Central Excise

November 7, 2023

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