Refund of tax amount paid - Amount paid under protest - ...

Case Laws Central Excise

February 25, 2021

Refund of tax amount paid - Amount paid under protest - applicability of time limitation - Though the petitioner had voluntarily paid the aforesaid amount during the course of investigation, in absence of the appropriation of the excess amount towards any other tax/duty liability of the petitioner, it was to be refunded back from the date of the impugned order of the first respondent Settlement Commission. The first respondent Settlement Commission cannot artificially impose a new period of limitation especially when the proceedings were pending before it - HC

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Refund of tax amount paid - Amount paid under protest - ...

Case Laws Central Excise

February 25, 2021

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