SC: Clarificatory Statement Does Not Constitute a Binding Undertaking for Contempt Proceedings  ||  Supreme Court: Litigant Cannot be Worse Off for Filing an Appeal under ‘No Reformatio in Peius’  ||  Orissa HC: Article 22(1) Arrest Rights Pre-Exist, Written Grounds Ruling Not Prospective  ||  Kerala HC: Kissing a Child’s Penis Constitutes Penetrative Sexual Assault under POCSO  ||  Madras HC: Married Daughter Cannot be Denied Compassionate Appointment Solely for Her Marriage  ||  Bombay High Court: Child Welfare Prevails as ‘Joint Parenting’ is Not Recognised in Indian Law  ||  Kerala HC: Minor’s Consent or Relationship with Accused Holds No Relevance under POCSO Act  ||  Bombay HC: Failure to Prove Exact Quantum of Loss Does Not Bar Compensation  ||  CCPA Fines Dial4Trade Rs. 10 Lakh for Online Ammonium Nitrate Listing Featuring Blast Images  ||  Supreme Court: Multiple Cases Alone Cannot Justify an Externment Order    

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  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved