CESTAT: Refund Can’t be Treated as Time Barred as Claim Made Before Wrong Forum - 16.05.2022

Customs, Excise and Service Tax Appellate Tribunal, Chennai has ruled that the claim of refund made before a wrong forum cannot be rejected by treating the same as time-barred by invoking section 11B of the Central Excise Act, 1944.

Tags : Customs Excise and Service Tax Appellate Tribunal Chennai section 11B Central Excise Act 1944 wrong forum

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