https://www.taxtmi.com/caselaws?id=80491 The Appellate Tribunal upheld the Department's appeal, remanding the case to determine the filing date of RT-12 returns for assessing the timeliness of the demand confirmation under Section 11A of the Central Excises and Salt Act. The Tribunal emphasized the importance of adhering to statutory time limits and rejected the argument equating MODVAT credit to refund, directing further assessment based on the verified filing date to ensure compliance with the legal timeframe for issuing the show cause notice. en-us Tue, 06 Feb 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80491 The Appellate Tribunal upheld the Department's appeal, remanding the case to determine the filing date of RT-12 returns for assessing the timeliness of the demand confirmation under Section 11A of the Central Excises and Salt Act. The Tribunal emphasized the importance of adhering to statutory time limits and rejected the argument equating MODVAT credit to refund, directing further assessment based on the verified filing date to ensure compliance with the legal timeframe for issuing the show cause notice. Case-Laws Central Excise Tue, 06 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80491