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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Refund claim - amount paid during investigation - section 11B of ...


Refund Claim Reinstated: Section 11B Central Excise Act, 1944, Overcomes Limitation Hurdle for Late Filing.

February 10, 2017

Case Laws     Central Excise     AT

Refund claim - amount paid during investigation - section 11B of Central Excise Act, 1944 - denial of the claim as barred by limitation owing to payment having been made about nineteen months before applying for refund - Tax administrators must be responsible and responsive - claim reinstated - AT

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