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Central Excise - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Refund claim rejected as time bared - the amount deposited by ...


Refund Claim Approved as Deposits Were Under Protest, Not Duty; Rejection Overturned as Not Time-Barred.

May 25, 2013

Case Laws     Central Excise     AT

Refund claim rejected as time bared - the amount deposited by the appellant during the investigation can never be construed as a duty - it is held as deposited under protest - refund allowed - AT

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