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2018 (3) TMI 93 - AT - Central Excise100% EOU - Refund claim - rejection on the ground of time limitation and also on the ground that the appellant has not fulfilled the conditions laid down under para 3(a) of N/N. 05/2006 - Held that: - in the absence of submission of Shipping Bills/Bill of Export it is not possible to grant the refund as the relevant date for one year of period of limitation has to be computed from the date of Shipping Bill/Bill of Export which has not been done in this case - the case is required to be remanded to the original authority with a direction to the appellant to produce the relevant documents proving the exports for the purpose of claiming the refund - appeal allowed by way of remand.
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