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Time-limit of section 11B not applies for claiming refund under rule 5
Case Law Details
- Case Name
- Contour Apparels Vs Commissioner of Customs, Bangalore (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
CESTAT, BANGALORE BENCH
Contour Apparels
versus
Commissioner of Customs, Bangalore
FINAL ORDER NO. 298 OF 2012
APPEAL NO. E/1308 OF 2010
MAY 11, 2012
ORDER
1. This is an appeal against order of the Commissioner No.42/2010 dated 24.3.2010. Heard both sides.
2. The relevant facts in brief are that the appellants were working as a 100% EOU and with the permission of the Development Commissioner de-bonded the unit with effect from 19.4.2007. It is claimed that they had accumulated CENVAT credit at the time of debonding and that the accumulation was due to export of the goods. They filed the refund...
