TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appeal allowed on refund claim limitation issue, remanded for further review.</h1> <h3>ELKAY TELELINK LTD. Versus COMMISSIONER OF C. EX., FARIDABAD</h3> ELKAY TELELINK LTD. Versus COMMISSIONER OF C. EX., FARIDABAD - 2008 (224) E.L.T. 119 (Tri. - Del.) Issues:Appeal against rejection of refund claim on the ground of limitation.Analysis:The appellant debited an amount under protest due to freight and insurance charges not included in the assessable value, re-credited it, and then debited it again under protest. The refund claim was filed within the stipulated period, argued by the appellant's advocate citing relevant case laws. The respondent's representative contended that the appellant failed to follow the prescribed procedure for payment under protest. The Tribunal found that the appellant's actions of debiting and re-crediting under protest, duly recorded, constituted sufficient compliance with the rules. The Tribunal referred to previous cases where similar actions were considered compliant with payment under protest requirements. The rejection of the refund claim on the basis of limitation was set aside, and the matter was remanded back to the adjudicating authority for a decision on merit. The appeal was allowed by way of remand.
TaxTMI 