Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (6) TMI 465 - AT - Central ExciseDenial of refund claim - refund was grated to another manufacturer who has lodged the protest - assessee did not lodged any protest - Bar of limitation - Held that:- appellant has filed the refund claim much after the time limit prescribed under the law. The only point that was made is that Kamalakshi Finance Corporation Ltd. had paid the duty under protest. It is the contention of the appellant that the protest made by Kamalakshi Finance Corporation Ltd. would be applicable for them only. - No merits in the contention of the appellant that the refund claim has been filed within the prescribed time limit. - Decided against assessee.
|