Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 197 - AT - Central ExciseRefund claim - refund rejected as filed beyond the period of limitation - present refund has been filed by the appellant claiming that they have debited the amount for which they have filed the refund claim as directed by the Superintendent - HELD THAT:- Both the authorities have held that the refund claim is barred by limitation. The view expressed by the authorities is in line with the decision of the Hon’ble Apex Court in case of Sansera Engineering Pvt Ltd [2022 (12) TMI 49 - SUPREME COURT] where it was held that In the present case, as the respective claims were beyond the period of limitation of one year from the relevant date, the same are rightly rejected by the appropriate authority and the same are rightly confirmed by the High Court. We see no reason to interfere with the impugned judgment and order passed by the High Court. There are no merits in the appeal filed by the appellant - appeal dismissed.
|