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Central Excise - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Refund of CENVAT credit - Period of limitation for second refund ...


Second CENVAT Credit Refund Application Valid if First Filed on Time; Cannot Reject for Late Second Filing.

August 20, 2019

Case Laws     Central Excise     HC

Refund of CENVAT credit - Period of limitation for second refund application where the first application is within prescribed period of limitation - claiming CENVAT credit refund cannot be rejected on the ground that it is beyond one year from the relevant date

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