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

Central Excise

April 7, 2023

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 ...

Central Excise

April 7, 2023

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