Refund not filed within 6 months from issue of notification no. 11/2017-CE (NT) rejected as time-barred

Commissioner Vs Prem Mehandi Center (CESTAT Delhi)

CESTAT Delhi held that refund of excise duty paid on Henna Powder and Henna Paste in terms of notification no. 11/2017-CE (NT) dated 24.04.2017 rejected as refund claim was not filed within a period of six months from the date of issuance of notification.

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