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2012 (7) TMI 200 - AT - Central ExcisePeriod of limitation - rejection of refund claim of Education and Senior Higher Education cess paid on paper and paper board - period April,2004 to February,2009 - claim filed on 30.03.2010 - Held that:- Since appellants could not produce any evidence that they have challenged the payment of Cess at any time and first time they have approached the department vide their letter dated 18.03.2009 and the letter of Superintendent claimed to be order is no order on leviability of Cess and otherwise and the appellants have undisputedly filed refund claim only on 30.03.2010 which is after almost six years after the payment of Cess and which is well beyond the period prescribed u/s 11B. Rejection of refund claim upheld - Decided against assessee.
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