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2017 (11) TMI 1321 - AT - Central ExciseRefund of the excise duty paid on steel and cement used in construction of houses, as per N/N. 32/2005-CE dated 17.8.2005 - time limitation - denial on the ground that the refund claim for the period 01.10.2005 to 31.12.2005 was filed beyond the period of 120 days - Held that: - Apex court in the case of GIRDHARI LAL AND SONS Versus BALBIR NATH MATHUR AND OTHERS [1986 (2) TMI 253 - Supreme Court of India], held that in order to avoid patent injustice or invalidation of law, strict adhering to the time limit for filing refund claims stipulated in a notification would only adversely affect the public interest and thereby defeat the very purpose of issuing N/N. 32/2005 - since the refund claim for the quarter 01.10.2005 to 31.12.2005 is beyond the time limit of one year prescribed under section 11B, refund for the period October 2005 to December 2005, rightly rejected - other refunds, being in time, is allowed - appeal allowed in part.
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