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Central Excise - Highlights / Catch Notes

Home Highlights January 2012 Year 2012 This

Refund of accumulated credit - Rule 5 of CCR - period of 1 year ...


Refund Claim Period Starts When Credit is Unusable: Rule 5 CCR & Section 11B Central Excise Act.

January 6, 2012

Case Laws     Central Excise     AT

Refund of accumulated credit - Rule 5 of CCR - period of 1 year for the purpose of limitation under Section 11B of Central Excise Act, 1944 has to be counted from the date on which final conclusion is reached that the credit cannot be utilized..... - AT

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