The Karnataka High Court held that refund applications filed under the CENVAT Credit Rules, 2004 cannot be without reference to limitation or time prescribed under Section 11-B of the Central Excise Act, 1944. Appellant is engaged in the manufacture and export of rubber contraceptives falling under Chapter Heading 40141010 of Central Excise Tariff Act (CETA), […]
from Taxscan | Simplifying Tax Laws https://ift.tt/2WEJvwI
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