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Refund not filed within 6 months from issue of notification no. 11/2017-CE (NT) rejected as time-barred
Case Law Details
- Case Name
- Commissioner Vs Prem Mehandi Center (CESTAT Delhi)
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- All CESTAT, CESTAT Delhi
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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.
Facts- The respondent is engaged in the manufacture of Henna Powder and Henna Paste. It believed that these two products manufactured by it would fall under Chapter 14 of the Central Excise Tariff Act, 1985 attracting nil rate of duty. The department, however, believed that these two products...
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