https://www.taxtmi.com/caselaws?id=121186 Unutilized duty credit on inputs used in exported products under Notification No. 85/87-C.E. was treated as a refund mechanism for manufacturer-exporters who could not otherwise use the credit. The six-month limitation period from the date of export was held inapplicable because the notification contemplated refund claims not being filed more than once in a calendar year. The refund claim therefore could not be rejected merely as time-barred and had to be examined on merits under the notification. en-us Mon, 26 Feb 2007 00:00:00 +0530 Fri, 27 Jul 2012 13:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121186 Unutilized duty credit on inputs used in exported products under Notification No. 85/87-C.E. was treated as a refund mechanism for manufacturer-exporters who could not otherwise use the credit. The six-month limitation period from the date of export was held inapplicable because the notification contemplated refund claims not being filed more than once in a calendar year. The refund claim therefore could not be rejected merely as time-barred and had to be examined on merits under the notification. Case-Laws Central Excise Mon, 26 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121186