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2011 (1) TMI 826 - AT - Central ExciseRefund claim for excess Cenvat credit reversed - Limitation - The claim for refund of the extra amount paid in terms of the provisions of Rule 11 (2) of the Cenvat Credit Rules, 2004 is the refund claim for excess Cenvat credit reversed, which is clearly covered by the provisions of Section 11B - There is no dispute that the refund claim has been filed under provisions of Section 11B - In view of this, the same would be covered by the limitation period prescribed under this section and since there is no dispute that the refund claim had been filed after expiry of the prescribed limitation period of one year from the relevant date, the same has been rightly rejected as time barred - Decided against the assessee.
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