Refund claim of the pre-deposit - Rejection on the ground of ...

Refund Denial Overturned: Section 11B Time Limit Not Applicable to Pre-Deposits, Per Board Circulars.

January 12, 2022

Case Laws Central Excise AT

Refund claim of the pre-deposit - Rejection on the ground of time bar - It is found from Board Circulars, Circular dated 02.01.2002 and Circular dated 16.09.2014, which are binding on the departmental Officer, the time limit of one year prescribed under Section 11B particularly in respect of pre-deposit which is by an order of the appellate forum, shall not apply. - AT

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Refund claim of the pre-deposit - Rejection on the ground of ...

Refund Denial Overturned: Section 11B Time Limit Not Applicable to Pre-Deposits, Per Board Circulars.

January 12, 2022

Case Laws Central Excise AT

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