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Delay in filing application for refund of duty

Central Excise - Started By: - wig sinbad - Dated:- 26-7-2016 Last Replied Date:- 29-7-2016 - The manufacturer is eligible for refund of duty deposited ; PLA - Central Excise in terms of Notification 56/2002-CE dated 14/11/2002. The manufacturer in terms of Para 2B(a) of the notification referred to above was expected to file the claim for refund before the 7th of the next month. However he has filed the application for refund of PLA belatedly. The application was to be filed by 07/06/2015. Howe .....

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bad - The Reply = Sir, The Department has earlier issued refund to the manufacturer. But now the Department has gone in Appeal to the LD CCE Appeals and has claimed that the refund of duty deposited has been wrongly made since the application for refund was filed belatedly. In support the Department has relied upon the following case laws 1. Eagle Flask Industries Ltd vs CCE Pune ; 2004(9) TMI 102(SC) ; 2004(171) ELT 296(SC) 2. State of Jharkhand vs Ambay Cements ; 2004(11) TMI 319(SC); 2004(178 .....

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