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Central Excise - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Refund claim - Deemed export - Period of limitation - ...

Case Laws     Central Excise

May 9, 2023

Refund claim - Deemed export - Period of limitation - intermediate goods are cleared to another EOU - The relevant date needs to be considered from the end of the quarter - the refund claims for the quarters January 2010 to March 2010, April 2010 to June 2010 and July 2010 to September 2010 are admissible to the appellant whereas the refund claim for the quarter October 2009 to December 2009 is hit by limitation. - AT

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