https://www.taxtmi.com/forum/issue?id=110691 A manufacturer received an excise duty refund under a notification but filed the refund claim after the prescribed monthly deadline; the Department has appealed, relying on cases about non submission of declarations, while commentators argue those precedents concern declaration requirements not present here and that the Department's contention as to late filing can be challenged by distinguishing declaration based forfeiture from procedural delay and by scrutinising returns and valuation. en-us Tue, 26 Jul 2016 22:19:55 +0530 Thu, 23 Jan 2025 15:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110691 A manufacturer received an excise duty refund under a notification but filed the refund claim after the prescribed monthly deadline; the Department has appealed, relying on cases about non submission of declarations, while commentators argue those precedents concern declaration requirements not present here and that the Department's contention as to late filing can be challenged by distinguishing declaration based forfeiture from procedural delay and by scrutinising returns and valuation. Discussion-Forum Central Excise Tue, 26 Jul 2016 22:19:55 +0530 https://www.taxtmi.com/forum/issue?id=110691