Refund of excess duty paid - Period of limitation - original ...
Excess Duty Refund: Original Application Date Counts Despite Initial Deficiencies, LTU New Delhi Case.
November 12, 2019
Case Laws Central Excise AT
Refund of excess duty paid - Period of limitation - original refund application was filed within time but it was returned for deficiencies and is resubmitted by the assessee after rectifying the defects - the date of their original refund application filed before the LTU New Delhi should be reckoned as the date of filing the refund application
View Source