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2018 (1) TMI 485 - AT - Central ExciseRefund claim - rejection on the grounds that it had been filed belatedly and was hit by limitation - Section 11 B of the CEA - Held that: - the competent authority is required to either sanction or reject the refund claim otherwise order for the amount claimed to be credited to the Consumer Welfare Fund. There is however no provision for the return of refund claims without making any of these decisions. There is no speaking order issued in this case - Once the relevant date is taken as 07.05.2004, the refund claim is found to be filed within the period prescribed under Section 11 B ibid. The order of the Commissioner (Appeals) upholding the rejection of refund claim by the original authority on the ground of limitation cannot sustain - appeal allowed.
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