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        Central Excise

        2000 (5) TMI 551 - AT - Central Excise

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        Time limit for refund claims clarified by CEGAT - Amendment not applicable to registered manufacturers The Appellate Tribunal CEGAT, Chennai rejected Revenue's reference application on the time limit for refund claims under Section 11B of Central Excise and ...
                          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.

                              Time limit for refund claims clarified by CEGAT - Amendment not applicable to registered manufacturers

                              The Appellate Tribunal CEGAT, Chennai rejected Revenue's reference application on the time limit for refund claims under Section 11B of Central Excise and Customs Laws. The Tribunal held that the amendment in 1991 did not apply to registered manufacturers like M/s. Velathal Spinning Mills (P) Ltd. Consequently, the reference application was dismissed as misplaced.


                              The Appellate Tribunal CEGAT, Chennai rejected a reference application by Revenue regarding the time limit for refund claims under Section 11B of the Central Excise and Customs Laws. The Tribunal clarified that the amendment introduced on 20-9-1991 pertained only to a person other than the manufacturer, not relevant to the case of M/s. Velathal Spinning Mills (P) Ltd., a registered manufacturer. The reference application was deemed misplaced and rejected.
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