Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (5) TMI 498 - CESTAT NEW DELHI

2016 (5) TMI 498 - CESTAT NEW DELHI - 2016 (332) E.L.T. 824 (Tri. - Del.) - Period of limitation - Refund claim - Filed beyond the time limit prescribed as per Notification No. 93/2008-Cus., dated 1-8-2008 - Held that:- it is observed that the appellant has filed refund claim under Notification No. 102/2007-Cus., dated 14-9-2007 wherein no time has been prescribed for filing refund claim. Therefore, the rejection of refund claim as time-barred is unsustainable and the impugned order is set aside .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

one year from the date of payment of additional duty. Therefore, refund claim is beyond the period of limitation. Accordingly, same was rejected. Aggrieved from the said order, appellant is before me. 2. None appeared on behalf of the appellant nor is there any request for adjournment. On perusal of the record, I find that the matter has been listed several times on earlier occasions. Therefore, appeal is taken up for disposal on its own merits and on the basis of record placed before me. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version