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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Recovery of Refund of terminal excise duty - Period of ...


Refund Claim for Terminal Excise Duty Sanctioned After Demand Against EMI Transmission Ltd. Dropped; Limitation Period Issue Resolved.

December 9, 2019

Case Laws     Central Excise     AT

Recovery of Refund of terminal excise duty - Period of limitation - fter receiving the World Bank loan, they filed the refund claim but could not be pursued, due to pending demand notice issued to M/s EMI Transmission Ltd. After the order of the learned Commissioner dropping the demand, the appellant pursued the refund, which was sanctioned to them. - Demand set aside.

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