https://www.taxtmi.com/caselaws?id=357993 Refund of excise duty paid on supplies to a Special Economic Zone unit was held maintainable before the jurisdictional Central Excise authorities, because the person who actually bore the duty has locus standi to claim refund under Section 11B of the Central Excise Act, 1944, and the SEZ regime does not oust that jurisdiction. The limitation objection was also rejected: where the transaction is completed on payment of the invoice amount, the relevant date for the one-year period under Section 11B is the date of payment, not the date of invoice. The refund claim was therefore held to be within limitation and the time-bar rejection was set aside. en-us Mon, 26 Feb 2018 00:00:00 +0530 Sat, 02 Mar 2019 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357993 Refund of excise duty paid on supplies to a Special Economic Zone unit was held maintainable before the jurisdictional Central Excise authorities, because the person who actually bore the duty has locus standi to claim refund under Section 11B of the Central Excise Act, 1944, and the SEZ regime does not oust that jurisdiction. The limitation objection was also rejected: where the transaction is completed on payment of the invoice amount, the relevant date for the one-year period under Section 11B is the date of payment, not the date of invoice. The refund claim was therefore held to be within limitation and the time-bar rejection was set aside. Case-Laws Central Excise Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357993