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2016 (9) TMI 1348 - CESTAT ALLAHABADRefund of excess paid Excise duty - rejection on the ground of time limitation - Held that: - When the goods were cleared from depot to the independent buyers the data to arrive at transaction value was for the first time became available to M/s. L.G. to calculate duty due, it is undisputed that on the basis of such duty due the said refund arose - it is settled law that the date of filing refund claim whether complete or not is the date to arrive at limitation period and it is undisputed that the refund claim was filed on 5-11-2003. We, therefore, hold that M/s. L.G. is eligible for refund of duty paid by them on the subject goods from 5-11-2002 to the end of July, 2003 - matter on remand to examine the records - appeal allowed by way of remand.
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