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2017 (7) TMI 329 - AT - Central ExciseRefund claim - time limitation - whether the refund claim filed by the appellant, which was rejected as being filed beyond the period of limitation is correct or otherwise? - Held that: - refund claim rejected only on the ground that the appellant had not filed requisite documents in furtherance to the letter on 04.06.2007. It is to be noticed that the gist of the letter dated 04.06.2007, only seeks some clarification as to whether the amount has been debited or otherwise and they have not submitted the cancelled invoices or the subsequent invoices. The said letter has not rejected the refund claims - time limit of refund claim has to be counted from the date of filing of the refund claim - the appeal is allowed and remitted back to the adjudicating authority to process the refund claim - appeal allowed by way of remand.
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