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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Refund claim - Rule 5 of CCR, 2004 - Section 11B will be ...


Refund Claims Timing: Section 11B and Rule 5 Clarify Limitation Period for Exported Goods Under Central Excise.

February 25, 2019

Case Laws     Central Excise     AT

Refund claim - Rule 5 of CCR, 2004 - Section 11B will be applicable - Relevant date for purpose of limitation in respect of refund claims filed under Rule 5, will be the last date of quarter in which the goods were actually exported.

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