Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (1) TMI 602 - CESTAT, NEW DELHIRefund – Limitation - Section 11B of Central Excise Act, 1944, prescribes a limitation period for filing refund claim - duty paid by assesssee becoming refundable, the "relevant date" for counting the limitation period be the date of payment of duty - neither the duty payment was under protest, nor under provisional assessment under Rule 9B of CER, 1944, the "relevant date", the date of payment of duty - refund claim rejected as time barred – Appeal dismissed
|