Tag Archives: section 11B

Time to claim Rebate of Duty on Export starts from date when docs confirming export submitted by department

Held Where the lapse as to non-availability of requisite document is on account of Central Excise Department or Customs Department, this would be mitigating circumstance flowing from the aforesaid legislative scheme. Limitation is to be considered in the light of availability of requisite documents and should be taken to begin when documents necessary for substantiating… Read More »

Time limit to file refund claim

Q: Whether Time limit to file refund claim is applicable to refund of tax paid at insistence of department ? Where tax has been paid at insistence of department without any adjudication/assessment order, refund of said tax would not be governed by time-limit of section 11B CESTAT, MUMBAI BENCH C.K.P. Mandal v. Commissioner of Service Tax,… Read More »