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2012 (5) TMI 225 - AT - Central ExciseRefund - Period of limitation - annual capacity of production was finally determined by the Commissioner vide order passed in February 2001, which was accepted by the appellant and the duty assessment was also finalized in accordance with the said order. Once the assessments have been finalized, which was not challenged, the question of filing a refund claim thereafter will not sustain as per the apex Court's decision in the Flock India case ( 2000 (8) TMI 88 - SUPREME COURT OF INDIA - Central Excise) , refund claim is clearly time-barred as has been rightly held by the lower adjudicating and appellate authorities, appeal dismissed
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