Relevant date for filing Excise Duty refund claim is date of judgment

Advertisement The limitation period prescribed under section 11B for filing the refund claim is one year from the relevant date. The term ‘relevant date’ in the case where the duty becomes refundable as the consequences of judgment, decree, order or direction of the Appellate authority, appellate Tribunal or any Court has been defined in Explanation (B)(ec) of section 11B as the “date of such judgment, decree or direction. CESTAT, NEW DELHI BENCH Prontos Steerings Ltd. Versus Commissioner of Central Excise FINAL ORDER NO. 509/2011-SM(BR)(PB) APPEAL NO. E/3022/2009-(SM)(BR)...