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Refund claim cannot be rejected as time-barred considering date of re-submission of refund claim
Case Law Details
- Case Name
- Ramesh Flowers Pvt. Ltd. 100% EOU Vs Commissioner of GST & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Ramesh Flowers Pvt. Ltd. 100% EOU Vs Commissioner of GST & Central Excise (CESTAT Chennai)
CESTAT Chennai held that refund claims rejected as time-barred considering the date of re-submission of refund claim as the date of filing of refund claim and ignoring the date on which the initial/ original refund claim was filed is unsustainable in law.
Facts-
The appellant filed refund claims for the unutilized accumulated cenvat credit under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No.27/2012-CE (NT) dated 18.06.2012. The refund claims were returned to the appellant by the autho...
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