Flawed Limitation Period Assessment Due to Misjudged 'Relevant Date' in Excise Tax Refund Claim Under Central Excise Act, 1944.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Relevant Date - Rejection of Refund claim - The ‘relevant date’ which determines operation of bar of limitation of time, for the person who has borne the burden of tax, is not so easily placed. The default, among the several circumstances envisaged in section 11B of Central Excise Act, 1944, is date of payment of tax. The original authority has not ascertained the ‘relevant date’ for this purpose. Even with that default benchmark, four of the five invoices pass muster. For that sole invoice of 20th February 2014, the lower authorities have not determined the appropriate ‘relevant date’ by applying the ‘starting points’ in section 11B of Central Excise Act, 1944 adapted for ‘service’ rendering any finding on bar of limitation of time to be faulty. Moreover, that the tax was charged without authority of law is not in doubt. - AT....