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Central Excise - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Refund of Central Excise Duty - Period of limitation - the ...


Supreme Court Decision Sets Relevant Date for Excise Duty Refund Limitation Period Amid Tribunal Proceedings.

February 25, 2020

Case Laws     Central Excise     AT

Refund of Central Excise Duty - Period of limitation - the matter was sub judice before the Tribunal and naturally, when the matter was lis pendens, no such application for refund could be filed - Hence the date of the judgment of the Hon. Supreme Court is to be considered for determining the relevant date - AT

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