https://www.taxtmi.com/caselaws?id=78513 Refund of unutilized Cenvat credit under the amended refund scheme cannot be denied merely because the exports took place before 14-3-2006, where the refund provision and notification do not impose a restriction confining relief to later exports. The use of "may" in the notification indicates that monthly filing is permissive, so a consolidated refund claim is not barred on that ground. However, the claim remains subject to statutory limitation under section 11B, and the admissible amount must be verified by excluding any time-barred portion. en-us Thu, 12 Jun 2008 00:00:00 +0530 Tue, 23 Nov 2010 12:03:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78513 Refund of unutilized Cenvat credit under the amended refund scheme cannot be denied merely because the exports took place before 14-3-2006, where the refund provision and notification do not impose a restriction confining relief to later exports. The use of "may" in the notification indicates that monthly filing is permissive, so a consolidated refund claim is not barred on that ground. However, the claim remains subject to statutory limitation under section 11B, and the admissible amount must be verified by excluding any time-barred portion. Case-Laws Service Tax Thu, 12 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78513