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Refund claim filing date should be reckoned from the date of first filing of refund claim
Case Law Details
- Case Name
- Voxco Pigments And Chemicals Pvt Limited Vs C.C.E. & S.T.-Surat-i (CESTAT AHMEDABAD)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Voxco Pigments And Chemicals Pvt Limited Vs C.C.E. & S.T. (CESTAT AHMEDABAD)
There is no dispute that the appellant had filed the refund claim on 01/06/2017 for an amount of Rs. 12,25,023/-. Thereafter, on the audit query, the appellant had decided to reduce the refund claim and, therefore, withdrew the earlier claimed and thereafter claim for Rs. 7,92,262/- which is out of the total amount of Rs. 12,25,023/- for which earlier refund filed on 01/06/2017. With this fact, I am of the view that since the appellant had filed the refund claim for amount of Rs. 12,25,023/- which was well within ...
