Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1990 (9) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1990 (9) TMI 106 - SC - Central ExciseLimitation for filing an application under Section 11B of the Central Excises and Salt Act for claim of Refund Held that:- The clearance of goods made by the appellant between 1st April and 3rd of June, 1985 were in accordance with the procedure for provisional assessment. In such a situation clause (e) of para (B) of the Explanation under Section 11B will be attracted. In this case the RT-12 Return for the month of April, 1985 was filed on 8-5-1985 and the same was assessed on 29-10-1985. It is, therefore, only from the date of this assessment that time-bar in Section 11B will operate. In the present case the refund application had been filed on the 30th of October, 1985. It cannot, therefore, said to be time barred. In favour of assessee.
|