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    Central Excise

    Refund of central excise duty claimed by the buyer - duty was...

    Buyer Denied Excise Duty Refund Due to Time Limitations u/s 11B; Highlights Importance of Statutory Deadlines.

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    Central ExciseFebruary 22, 2019Case LawsSC

    Refund of central excise duty claimed by the buyer - duty was paid under protest - applicability of time limitation - The scheme of Section 11B makes a distinction between right of the manufacturer to claim refund from right of the buyer to claim refund treating them separate and distinct - Period of limitation application - Refund not allowed.

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    ActsIncome Tax
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