Refund cannot be treated as ‘Time Barred’ since Claim made before a Wrong Forum: CESTAT [Read Order]

Refund - Time Barred - Wrong Forum - CESTAT - Taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the refund claim made before a wrong forum cannot be rejected by treating the same as time-barred by invoking section 11B of the Central Excise Act, 1944. The appellant, M/s. Hivelm Industries, had supplied isolators and spares to DVC Koderma Thermal…

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