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2016 (9) TMI 1412 - AT - Central ExciseRefund claim - Since, the goods were eligible for supply at Nil rate of duty and since the duty was paid appellant filed claim of refund - denial on the ground of time limitation and that proper original documents like invoices (under Rule 11 & PLA) were not submitted - Held that: - the substantial provisions of law which is to be eligible for refund has been complied with by the appellant. The endorsement of refund on original copies of invoices is not a substantial requirement to be eligible for refund - the Original Authority is directed to grant refund to the appellant within 60 days of receipt of copy of this order in his office - appeal allowed.
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