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Central Excise - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Refund - the refund claim stands filed within one year of the ...


Refund Claim Valid Despite Late Document Submission; Filed Within One Year of Incorrect Payment, Not Time-Barred.

June 29, 2018

Case Laws     Central Excise     AT

Refund - the refund claim stands filed within one year of the amount paid wrongly, supporting documents were filed beyond the period of one year does not make the refund claim hit by limitation - refund cannot be rejected on this ground.

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