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2002 (6) TMI 568 - AT - Central ExciseRefund claim - is required to be filed before the expiry of one year from the relevant date (Section 11B of the Central Excise Act was amended by Section 101 of the Finance Act, 2000 with effect from 12-5-2000) - contention of the Department that only six months period will be applicable as goods were exported when the Section contained the period of only six months - Held that: - matter it is not a case of the Department that the goods were not duty paid or goods were not exported or the manufacturer of the goods had claimed any rebate - rebate of Central Excise duty paid on the goods exported cannot be denied to the appellants - appeal is allowed
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