Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 725 - CESTAT CHANDIGARHRefund claim - time bar - Held that: - In this case it is admitted position that the respondent paid the duty during the course of investigation after clearance of the goods and not recovered of any duty from the buyers. The sole ground in the appeal filed of the Revenue is that the refund claim is barred by the limitation. In fact, the issue of liability was settled by this Tribunal vide Final Order No. 810/04-B dated 27.09.2004, thereafter, the respondent has filed refund claim of 10.11.2004 on receipt of the order to this Tribunal. In that circumstances, We hold that the refund claim has been filed by the respondent within time and the same has been entertained by the adjudicating authority below in favor of the respondent - appeal dismissed - decided against Revenue-appellant.
|