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1 result for “disallowance”+ Section 23Aclear

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M/S.SAHAKARI KHAND UDYOG MANDAL LTD. vs. COMMISSIONER OF CENTRAL EXCISE &CUSTOMS

C.A. No.-006832-006832 - 1999Supreme Court09 Mar 2005
For Respondent: Commissioner of Central Excise and Customs
Section 11B

disallowing the claim was not proper and accordingly it was set aside. Regarding the claim being barred by limitation, it was observed that since the sugar year was over on September 30, 1976, the claim was required to be submitted within six months. But the claim was submitted on 14th August, 1978, and hence, it was barred by limitation