Case Law Details
Case Name : M/s MMTC Limited Vs Commissioner of Central Excise (CESTAT Hyderabad)
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All CESTAT CESTAT Hyderabad
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M/s MMTC Limited Vs Commissioner of Central Excise (CESTAT Hyderabad)
The key issue to be decided by CESTAT is whether the limitation of time imposed by the notification for claiming the refund of Service Tax on inputs which went into export of goods can be altered by reckoning the date on which the appellant received the invoices instead of the date of Let Export Order as laid down in the Firstly, the Notification is a subordinate legislation made by the Government in exercise of the powers delegated by the Parliament. Thi
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