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Central Excise - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Refund of excess duty paid - rejection on the ground of time bar ...


Refund Rejected: Excess Duty Claim Denied Due to Time Bar and Unjust Enrichment u/s 11B.

March 25, 2019

Case Laws     Central Excise     AT

Refund of excess duty paid - rejection on the ground of time bar and unjust enrichment - There is no provision other than Section 11B for the assessee to claim refund whether it is paid using cash or by debiting CENVAT account.

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