Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (6) TMI 119 - HC - Central ExciseRefund - non finalization of provisional assessment - held that:- In the event of failure of final assessment within the time as above, the provisional assessment shall be deemed to be final assessment and in that case, application for refund will be entertained and examined and amount, if any, refundable shall be quantified immediately thereafter and this exercise must be completed within a week from the date of expiry of two months. - matter restored before adjudicating authority - This should be processed within fortnight after the final order of assessment or after expiry of two months from the date of receipt of this order whichever is later.
|