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2017 (6) TMI 317 - AT - Central ExciseRefund of AED (T & TA) - time limitation - whether, the time limit prescribed in Section 11B ibid would be applicable for refund of accumulated cenvat credit under Rules 5 ibid? - Held that: - refund application in Form A is to be filed with the jurisdictional Central Excise authorities before the expiry of period specified in Section 11B of the CEA, 1944 - Since the notification dated 14.03.2006 clearly prescribes that for claiming refund of CENVAT credit, the application has to be filed within the stipulated time prescribed under Section 11B, the refund claim in this case filed beyond such specified time limit is barred by limitation of time. Refund rightly denied - appeal dismissed - decided against appellant.
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