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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Refund claim - it is a case of the tax collected by the ...


Tax Refund Claim: Misconstruction of Rules Leads to One-Year Filing Limit u/s 11B.

January 13, 2017

Case Laws     Central Excise     AT

Refund claim - it is a case of the tax collected by the authorities under the Rules by misconstruction or wrong interpretation of the provisions - refund claim would fall within the purview of Section 11B - period of limitation of one year is applicable - AT

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