Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 836 - AT - Central ExciseRefund claim - Limitation - Held that:- Clause (B)(f) of Explanation to Section 11B stipulates the relevant date will be the date of payment of duty. As per the facts of the case the amount was deposited to account credited vide TR-6 challan No.25/2002-03 dated 31.03.03 and TR-6 challan No.24/2002-03 dated 31.03.03 and TR-6 challan No.01/2004-05 dated 13.05.04, and the assessee filed the refund claim on 17.07.06 much after the expiry of one year - It may also be mentioned that the appellants opted for full exemption with effect from 09.07.04 as per provisions of Notification No.31/04-CE dated 09.07.04 - The view taken by the Commissioner (Appeals) that the refund claim is inadmissible on account of time bar therefore is acceptable.
|