Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 108 - AT - Central ExciseRefund claim - denial on account of time limitation - Held that: - the credit has been accumulated on account of exports of goods made against various ARE-1 during the period April 2005 to December 2005 and exports made till January 2006, has been barred by limitation prescribed u/s 11B of CEA, 1944, hence the said refund cannot be allowed to them - reliance placed in the case of Commissisoner of Central Excise Versus GTN Engineering [2011 (8) TMI 960 - MADRAS HIGH COURT], where it was held that the relevant date should be the date on which the export of the goods was made and for such goods - appeal dismissed - decided against appellant.
|