CE - refund claim was filed by the assessee even before the ...

Refund Claim Filed Before Appeal Resolution: Limitation Period Not Applicable Under Central Excise Rules.

May 10, 2012

Case Laws Central Excise HC

CE - refund claim was filed by the assessee even before the appeal filed by the Revenue was disposed of by the First Appellate Authority - period of limitation not applicable.

View Source

← Previous Next →

CE - refund claim was filed by the assessee even before the ...

Refund Claim Filed Before Appeal Resolution: Limitation Period Not Applicable Under Central Excise Rules.

May 10, 2012

Case Laws Central Excise HC

You may also like:

Refund of CENVAT Credit - time limitation - Rule 5 of CENVAT Credit Rules itself clearly specifying that such refund claims would be subject to “such safeguards,...

Claim of rebate (refund) - Export of goods - Period of limitation - while making claim for rebate of duty under Rule 18 of the Central Excise Rules, 2002, the period of...

Service tax refund claim filed beyond statutory limitation period cannot be entertained. Refund application must be filed within one year from relevant date as per...

Refund claim for service tax paid on ocean freight not barred by time limitation. Section 11B(5)(B)(ec) of Central Excise Act, 1994 made applicable to Finance Act, 1994...

Period of limitation for refund claim - Constitutional Validity of Rule 90(3) - The period of limitation thus falling between 15th March, 2020 to 2nd October, 2021 is...

Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

Refund of accumulated CENVAT Credit - time limitation - one year limitation as provided in Section 11B is applicable for claiming refund under Rule 5 of Cenvat Credit Rules.

Refund of Central Excise Duty - SEZ units - There is no mechanism under SEZ Rules for claiming rebate/refund on goods procured from the DTA. - In the absence of any...

Denial of rebate claim - Bar of limitation - Export of goods - Petitioner's claim for refund would be governed by rule 18 of the Central Excise Rules, 2002 read with the...

CESTAT dismissed appeal concerning refund claim of unutilized Cenvat Credit under s.142(3) of CGST Act, read with Rule 5 of Cenvat Credit Rules and s.11B of Central...

Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

Price variation clause - applicability of period of limitation on demand of Interest under central excise - AT

Refund of central excise duty claimed by the buyer - duty was paid under protest - applicability of time limitation - The scheme of Section 11B makes a distinction...

Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

The case involved a dispute over a refund claim u/s 11B of the Central Excise Act. The Appellate Tribunal held that the time limitation for filing the refund claim did...

Quick Updates: