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2016 (10) TMI 730 - AT - Central ExciseRejection of refund claim - reversal of CENVAT credit under protest - period of limitation bar u/s 11B of the Central Excise Act, 1944 - Held that: - There is no murmur or protest or disagreement with the view taken by the inspecting officers as can be inferred from this letter. It further emerges that the appellant has taken a stand before the Department that the reversal of Cenvat credit was under protest only at the time of filing the refund claims for the first time on 22/12/2000 as well as 15/1/2001. I see from the records that these refund claims were incomplete and have been resubmitted after rectifying the same on a subsequent date. It is seen from the record that the appellant has already been sanctioned the refund for reversals done considering these two dates as the relevant dates - rejection of refund claim justified - appeal disposed off - decided against appellant.
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