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2018 (1) TMI 421 - AT - Central ExciseRefund of amount under protest - time limitation - CBEC Circular dated 22.9.1998 - Held that: - The period of dispute in the impugned appeal is 2003-04 and as such, the department officers were fully aware of the above Board circular which are also binding on them. Nonetheless, no show cause notice has been issued in the present case proposing recovery of the alleged erroneously refunded amount - The second proviso to section 35A of the Act requires, inter alia, that where Commissioner (Appeals) is of the opinion that any amount has been erroneously refunded, appellant should be given notice within the time limit specified in Section 11A of the Central Excise Act. The order passed by the Commissioner (Appeals) cannot sustain and will therefore have to be set aside - appeal allowed.
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