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2018 (8) TMI 783 - AT - Central ExciseRefund claim - duty paid under protest - time limitation - Held that:- Every refund application has to pass through the bar of limitation in terms of the provisions of section 11B of the Central Excise Act. However, as per exceptions carved out in the said section, the limitation would not apply if the duty stands paid under protest or the assessments are provisional. The appellant have taken a categorical stand that the reversal was being done by them after lodging their protest vide letter dated 05.06.2009. If that be so, the limitation would not apply - However, neither of the authorities below have referred to and considered the said protest letter filed by the appellants. Matter remanded to the original adjudicating authority for re-consideration in the light of the protest filed by the assessee - appeal allowed by way of remand.
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