CESTAT Ruling on one year Refund Period from Date of Final Bill of Entry

Shital Ispat Pvt Ltd Vs C.C.-Jamnagar(prev) (CESTAT Ahmedabad)

Introduction: In a recent verdict by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad, the case of Shital Ispat Pvt Ltd Vs C.C.-Jamnagar was ordered for re-consideration. The critical issue at hand was about the one-year period for filing a refund. The tribunal clarified that in cases where an initial provisional assessment was made, the period should begin from the date of finalizing the bill of entry, not from the date

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