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Central Excise - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Refund claim - Period of limitation - The time-limit has to be ...


Refund Claim Valid: Limitation Period Calculated from Goods Clearance to Claim Presentation Date; Rejection Overturned.

November 24, 2020

Case Laws     Central Excise     AT

Refund claim - Period of limitation - The time-limit has to be computed from the date of clearance of the goods to the date of first presentation of the claim. The refund would be then well within time. The rejection of refund claim on the ground of being time-barred is set aside. - AT

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