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TMI BlogRefund U/s 11B of CEA, 1944X X X X Extracts X X X X X X X X Extracts X X X X ..... Refund U/s 11B of CEA, 1944 X X X X Extracts X X X X X X X X Extracts X X X X ..... that refund U/s 11B of CEA,1944 is available within one year. The same is also applicable for refund under Rule 5 of CCR'2004. In this regard I want to know that a company have filed a refund cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im where CEx duty was paid on delay submission of proof of export, on export to SEZ unit. The refund claim was filed after the lapse of 2 years from the date of payment of CEx duty. We know that Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 11B not permitting this but when the company has paid the CEx duty, they wrote in the letter that duty was provisionally paid due to non submission of proof of export within the time prescribed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Now I want to know can I take the interpretation that provisionally paid and paid under protest is same in this context. As duty is eligible to the company but they where delayed in filing the refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d claim. Kindly let me know is it possible to take the stand that provisionally paid is meant as paid under protest. If any case law is there kindly let me know. Thanks Reply By DR.MARIAPPAN GOVIND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ARAJAN:
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Whether the final assessement is made in this case? X X X X Extracts X X X X X X X X Extracts X X X X
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