Statutory Limitation Period prescribed under Section 11B of Central Excise Act is not Applicable to Refund when Amount paid Appellant is not Tax: CESTAT [Read Order]

Statutory limitation period prescribed under Section 11B of Central Excise Act is not applicable to refund when amount paid Appellant is not tax, rules CESTAT
CESTAT - CESTAT allahabad - Statutory limitation period - Tax refund - CESTAT judgment on refund - TAXSCAN

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the statutory limitation period prescribed under Section 11B of the Central Excise Act, 1944 is not applicable to refund when amount paid appellant is not tax.The appellant filed application for refund of Rs.30 Lakhs deposited during investigation, which…

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