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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Refund - Bar of limitation - amount not paid towards excise ...


Deposits during investigations not treated as excise duty; Section 11B refund provisions don't apply to these deposits.

November 17, 2015

Case Laws     Central Excise     AT

Refund - Bar of limitation - amount not paid towards excise duty but only by way of deposit during investigation should not be considered as payment of duty; and as such, the provisions of section 11B of the Central Excise Act will have no application for refunding such amount - AT

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