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Central Excise - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Refund - Limitation is to be considered in the light of ...


High Court Rules Limitation Period for Refund Claims Starts When Supporting Documents Are Provided by Department.

April 23, 2016

Case Laws     Central Excise     HC

Refund - Limitation is to be considered in the light of availability of requisite documents and should be taken to begin when documents necessary for substantiating the claim of refund are furnished by the department, which, in our considered view, should be the starting point for computation of limitation - HC

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