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2018 (1) TMI 408 - AT - Central ExciseRefund of terminal excise duty - time limitation - whether the refund claim filed by the appellant before the Central Exciseofficer is barred by limitation or not, in terms of Section 11B of the Act? - Held that: - it is a fact on record that on the invoices it is mentioned by the appellant that terminal excise duty is refundable to them and the dispute arose only after issuance of circular by DGFT on 15.03.2013 that which authority is required to entertain the refund claim of terminal excise duty - bar of limitation is not applicable to the facts of this case. The matter is required to be remanded back to the adjudicating authority to keep the issue pending, till the Hon’ble Apex Court decide the issue whether the jurisdictional Central Excise is having the jurisdiction to entertain the refund claim filed by the appellant or not - appeal allowed by way of remand.
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