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2017 (12) TMI 941 - AT - Central ExciseRefund of excise duty paid - denial on the ground of time limitation - N/N. 12/2012-CE dated 17.3.2012 - whether the time limit prescribed under N/N. 12/2012 dated 17.3.2012, which stipulates that refund claim is required to be filed within six months from the date of clearance of vehicle is to be taken as from the date of clearance or from the date of registration of the vehicle as Taxi? - Held that: - the time limit to be counted from the date of cause of action - Admittedly, in this case, cause of action arises from filing the refund claim after registration as Taxi. If period is taken from the date of registration as Taxi then the refund claim filed by the respondent is within time - appeal dismissed - decided against Revenue.
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