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Refund claim made within one Month after passing of Appeal order not get time barred under Section 11B
Case Law Details
- Case Name
- M/s. ACC Limited (Unit: Madukkarai Cement Works) Vs Commissioner of G.S.T. and 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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M/s. ACC Limited (Unit: Madukkarai Cement Works) Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai)
It is clear that the litigation with regard to the demand raised in the Show Cause Notice dated 06.08.2009 has continued till 27.02.2018 whereby the Commissioner (Appeals), Coimbatore has set aside the demand, interest and penalties confirmed in the Order-in-Original. Though after the first adjudication and consequent appeal (whereby the demand was set aside), the appellant ought to have filed the refund claim within a period of one year, since the Department has adju...
