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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Refund claim rejected - bar of limitation - Relevant date - ...


Refund Claim Rejected Due to Missing Relevant Date in Clause 6, Notification No. 11/2002-C.E., Limitation Period Ineffective.

March 30, 2016

Case Laws     Central Excise     AT

Refund claim rejected - bar of limitation - Relevant date - Since, the second component of the limitation i.e. the relevant date from which the limitation period is to be counted is missing in Clause 6 of the Notification No. 11/2002-C.E. (N.T.), dated 1-3-2002, thus in view the limitation provision in this notification is meaningless. - AT

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