Extended Period of Limitation not invokable in Classification Issue when Date and Method of Duty Payment known to Department: CESTAT [Read Order]

The counsel on behalf of the appellant argued that the extended period could not be invoked as the refund claims had been sanctioned after proper audit and scrutiny by the department

By Saagarika Gopinath - On September 29, 2024 2:12 pm - 2 mins read

CESTAT - CESTAT Kolkata - Duty Payment - Customs and Excise - Method of Duty Payment - taxscan

In a recent ruling, the Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that the extended period of limitation cannot be invoked in classification issues as the date and method of payment of the excise duty were known to the department. In this case, the issue is…

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