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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Refund claim - retrospective amendment reducing rate of excise ...


Confusion Over CESTAT's Decision on Refund Period Start Date Following Retrospective Excise Duty Amendment.

April 3, 2015

Case Laws     Central Excise     SC

Refund claim - retrospective amendment reducing rate of excise duty - The applications for refund were clearly within limitation. We do not understand the logic or rationale behind the order of the CESTAT counting the period from July, 1999 for which the excess amount was sought to be refunded - SC

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