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HomeIndirect TaxesCENVAT Refund for Deemed Exports Barred by Limitation Under Central Excise Act:...

CENVAT Refund for Deemed Exports Barred by Limitation Under Central Excise Act: Bombay High Court

Indirect Taxes

Published on

By Mariya Paliwala
Bombay High Court

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The Bombay High Court (Nagpur Bench) has held that a refund claim of unutilised CENVAT credit arising from deemed exports is subject to the limitation period prescribed under Section 11B of the Central Excise Act, 1944, and that such limitation begins from the last day of the quarter for which the refund is claimed.  Dismissing…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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