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2020 (11) TMI 723 - AT - Central ExciseRefund claim - rejection of refund claim as being time-barred by computing the period upto the date of second presentation before the Tiruchirapalli Commissionerate - HELD THAT:- The refund claim has been first presented on 31-3-2010, the refund sanctioning authority has erred in computing the time-limit reckoning 16-8-2011 as the date of filing refund claim. The time-limit has to be computed from the date of clearance of the goods to the date of first presentation of the claim. The refund would be then well within time. The rejection of refund claim on the ground of being time-barred is set aside. The refund sanctioning authority is directed to look into the merits of the claim. The matter is remanded back to the refund sanctioning authority, who is directed to consider the claim on merits - Appeal allowed by way of remand.
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