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2017 (3) TMI 548 - CESTAT AHMEDABADRefund claim - time limitation - whether the amount of ₹ 3,03,525/- paid on 15.05.2003 under protest is a not hit by limitation, when the refund was claimed in the year 2008? - Held that: - the learned Commissioner (Appeals) has decided the issue in favor of the Appellant in the year 2004, which enabled the Appellant to file refund claim within the period prescribed u/s 11B of CEA, 1944. It is immaterial whether the Revenue had filed the Appeal against the order of the Ld. Commissioner(Appeals). The Appellant had not filed any claim after the said favorable decision in the year 2004, but it was filed only in the year 2008 - the refund claim is barred by limitation - appeal dismissed - decided against appellant.
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