Excise Duty Refund Case: Tribunal Pending Appeal Stops Refund Application, Limitation Period Not Applicable.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of Excise Duty - doctrine of merger - time limitation - since upon the Revenue preferring an appeal against the Order-in-Appeal (with the assessee also filing its cross-objection), the matter was sub judice before the Tribunal and naturally, when the matter was lis pendens, no such application for refund could be filed. - The appellant’s claim for refund is not hit by limitation - AT....