Case Law Details
Case Name : Marketing Communication and Advertising Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)
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All CESTAT CESTAT Bangalore
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Marketing Communication and Advertising Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)
Section 11B prescribes time limitation for claiming refund of duty & interest, if any, paid. In the Order-in-Original, even though Appellate Authority observed that the appellant filed a refund claim of Rs. 20,38,157/- (Rupees Twenty Lakhs Thirty Eight Thousand One Hundred and Fifty Seven only) which was the advance cash balance lying in their PLA as on 30/06/2017, but later, in the same order
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