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Central Excise - Highlights / Catch Notes

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Refund of central excise duty paid on the exported goods - time ...


Refunds on Exported Goods: Central Excise Duty Claims Must Follow Section 11B Time Limits for Eligibility.

August 28, 2019

Case Laws     Central Excise     AT

Refund of central excise duty paid on the exported goods - time limitation - it cannot be pleaded that the duty amount deposited by them should be construed as ‘mere deposit’ in the hands of the Government and for grant of the said refund amount, the provisions of Section 11B ibid would not be applicable.

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