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Central Excise - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Commencement of Period of limitation for filing refund claim - ...


Taxpayers have one year to file a refund claim after receiving the order indicating credit lapse.

February 8, 2013

Case Laws     Central Excise     AT

Commencement of Period of limitation for filing refund claim - the appellant would be entitled for refund within one year from the date of communication of the order because that will be the date on which the assessee can be said to have come to the conclusion that the credit has lapsed and cannot be adjusted any more - AT

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