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Central Excise - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Refund claim - when a specific limitation has been provided u/s ...


Refund Claims Must Follow Section 11B Timeline; No Exceptions If Amount Not Deposited Under Protest.

March 8, 2019

Case Laws     Central Excise     HC

Refund claim - when a specific limitation has been provided u/s 11B, then that limitation has to be adhered specially when it is not the case of appellant that he had deposited such amount under protest to carve out an exception under second proviso to Section 11B(1)

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