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Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Denial of refund claim -if credit is admissible in a particular ...


Refund Claim Denied: Credit Must Be Consistent Across Months; Exporters Face Timing Challenges with Nine-Month Rule.

February 10, 2014

Case Laws     Central Excise     AT

Denial of refund claim -if credit is admissible in a particular month, it will be admissible in preceding and succeeding month also and exporter can claim refund after nine months, which will obviously not relate to export of goods in same month - AT

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