Refund of Excise Duty - Already 26 years have passed due to one ...

High Court Grants Excise Duty Refund After 26-Year Delay Due to Misapplication of Section 11B Limitation Rules.

February 27, 2020

Case Laws Central Excise HC

Refund of Excise Duty - Already 26 years have passed due to one mistake in the decision taken by the Assessing Authority - the Asseesing Authority passed an order denying the refund partially, invoking the technical plea of limitation ignoring the exemption under the Second Proviso of Section 11B of the Act, whereby no limitation would apply when payment of Duty is treated as payment made 'under protest'. - Refund allowed - HC

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Refund of Excise Duty - Already 26 years have passed due to one ...

High Court Grants Excise Duty Refund After 26-Year Delay Due to Misapplication of Section 11B Limitation Rules.

February 27, 2020

Case Laws Central Excise HC

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