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CESTAT: Refund Can’t be Treated as Time Barred as Claim Made Before Wrong Forum - (16 May 2022)

EXCISE

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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