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2018 (11) TMI 1365 - AT - Central ExciseRefund claim - time limitation - case of appellant is that refund claim is hit by time-bar since the relevant date is 31.3.2015 on which date the last installment was paid by the appellant during the period of investigation - Held that:- The duty has been determined by the adjudicating authority by order dated 6.1.2017 only. The appellant has come to know that he has paid excess duty only on such date. Therefore, the refund claim filed in February 2017 is well within the time and the contention of the department that the date of payment of last installment should be the relevant date is without any merits - refund allowed - appeal allowed - decided in favor of appellant.
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