Denial of refund claim - the Commissioner has the power and ...

Commissioner Can Consider Refund Applications Within Two Years u/r 173L, Should Favor Assessee's Request.

September 17, 2015

Case Laws Central Excise HC

Denial of refund claim - the Commissioner has the power and discretion under proviso (i) to Rule 173L to entertain an application within a total period of two years. This is a case where the Commissioner should have at least exercised the said discretion in favour of the assessee - HC

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Denial of refund claim - the Commissioner has the power and ...

Commissioner Can Consider Refund Applications Within Two Years u/r 173L, Should Favor Assessee's Request.

September 17, 2015

Case Laws Central Excise HC

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