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        Central Excise

        2003 (10) TMI 438 - AT - Central Excise

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        Appeal Rejected Due to Late Refund Application Submission The appeal by M/s. Hoechst Marion Roussel Ltd. was rejected as the refund application was not submitted in the proper form within the specified time ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Appeal Rejected Due to Late Refund Application Submission

                                The appeal by M/s. Hoechst Marion Roussel Ltd. was rejected as the refund application was not submitted in the proper form within the specified time limit, rendering the claim time-barred. The appellants waived their right to be heard in this matter.


                                The appeal was filed by M/s. Hoechst Marion Roussel Ltd. The appellants waived their right to be heard. The claim was held as time-barred as the refund application was not submitted in the proper form within 6 months from the relevant date. The appeal was rejected.
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