Refund claim of the pre-deposit - Rejection on the ground of ...

Central Excise

January 12, 2022

Refund claim of the pre-deposit - Rejection on the ground of time bar - It is found from Board Circulars, Circular dated 02.01.2002 and Circular dated 16.09.2014, which are binding on the departmental Officer, the time limit of one year prescribed under Section 11B particularly in respect of pre-deposit which is by an order of the appellate forum, shall not apply. - AT

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Refund claim of the pre-deposit - Rejection on the ground of ...

Central Excise

January 12, 2022

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