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2016 (10) TMI 456 - CESTAT MUMBAIRefund claim - clearance of final product by way of stock transfer - period from April 1994 to September 1996 - ground of limitation - Held that: - The refund claim was filed by the appellant on 23.9.2005 and the amount was also not paid under protest. The refund claim filed on 23.9.2005 i.e. beyond the limitation period as provided under Section 11B of the Central Excise Act, 1944 - appeal rejected. Refund claim filed for the period 29.9.1996 to 24.10.1996 - unjust enrichment - Held that: - The C.A. certificate produced by the appellant clearly states that the amounts were paid by the appellant from their own funds and have not been recovered from anyone. The Chartered Accountant has categorically recorded that the amounts paid in the case in hand in this period has not been recovered from anyone - refund claim rightly rejected. Appeal disposed off - decided against appellant.
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