Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1308 - AT - Central ExciseRefund claim - duty paid on raw materials sent to job workers - time limitation - section 11B of the CEA 1944 - Held that: - The claim filed beyond the period of limitation cannot be overcome by making a refund claim appear to be an application for restoration of CENVAT credit - The credit having been reversed and the appellant having issued sales invoice retrospectively, amending their accounts so as to include the excise duty in the sales invoices, this contention of the appellant that the sale has not taken place does not find favor with us - appeal dismissed - decided against appellant.
|