Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1995 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1995 (1) TMI 208 - CEGAT, BOMBAYExtract: .......oneous payment. Such erroneous payment of Excise duty can be refunded if the claim has been filed within the period of limitation under Section 11B of the Central Excise Act. There is no need to have recourse to Rule 173L of the Central Excise Rules. The point of law is answered against the Collector. Hence, the appeal from the Revenue is rejected.
|