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Central Excise - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Power to review of the refund order - Period of limitation - ...

Case Laws     Central Excise

February 18, 2020

Power to review of the refund order - Period of limitation - there are no merits in the contentions of the appellant (revenue) that the review could not be completed within the time limit prescribed as the order was not received and that the same could be taken up only after the receipt of duly attested photocopy of the Order-in-Original. In view of the above we hold that the review is undertaken much after the stipulated time limit prescribed therein. - AT

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