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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Denial of refund claim - Bar of limitation - duty paid under ...


Refund Claim Denied: Limitation Bar Applies; Protest Provision Valid for Manufacturers Only, Not Purchasers Like Appellant.

April 10, 2015

Case Laws     Central Excise     SC

Denial of refund claim - Bar of limitation - duty paid under protest - Protest refers only to a manufacturer and therefore, a person like the appellant, who was only a purchaser could not have made any protest - SC

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