Extended period of limitation - the appellant had been filing ...

Appellant's refund claims show no suppression of facts; extended limitation period not applicable u/s 11A.

April 7, 2023

Case Laws Central Excise AT

Extended period of limitation - the appellant had been filing their refund claim regularly in respect of all the clearances made from their factory. It is very obvious that the department before sanctioning the refund claim was under taking scrutiny of all the records such as duty paying invoice, payment through CENVAT, Payment through PLA, etc., Therefore, it can be conveniently construed that there was no suppression of fact on the part of the appellant. - AT

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Extended period of limitation - the appellant had been filing ...

Appellant's refund claims show no suppression of facts; extended limitation period not applicable u/s 11A.

April 7, 2023

Case Laws Central Excise AT

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