Dismissed
Nathu Gangadhar Rambhad v. the Deputy Commissioner, Dept. of Customs, Central Excise and Service Tax, Nagpur
Bombay HCCEL/9/2016
Case brief
AI extract
What is this about?
The High Court of Judicature at Bombay, Nagpur Bench, dismissed an appeal where the appellant sought a refund of excise duty paid under Section 11B of the Central Excise Act, 1944. The court held the claim time-barred for not being made within one year or supported by proof of payment under protest.
What did the court decide?
No costs.