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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