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…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here
taxscan-loader