https://www.taxtmi.com/caselaws?id=121243 Refund of accumulated Cenvat credit for an exporter required fresh examination under Rule 5 of the Cenvat Credit Rules, 2002, with the authority needing to test compliance with the safeguard, conditions and limitations prescribed by notification before denying admissibility. If Rule 5 was not applicable, the claim also had to be reconsidered under Rule 3 of the Cenvat Credit Rules, 2002, and the limitation question under Section 11A of the Central Excise Act, 1944 had to be re-examined, since bar of limitation had not been established. The matter was therefore remitted for reconsideration on the relevant rules, notification requirements and limitation. en-us Wed, 14 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 17:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121243 Refund of accumulated Cenvat credit for an exporter required fresh examination under Rule 5 of the Cenvat Credit Rules, 2002, with the authority needing to test compliance with the safeguard, conditions and limitations prescribed by notification before denying admissibility. If Rule 5 was not applicable, the claim also had to be reconsidered under Rule 3 of the Cenvat Credit Rules, 2002, and the limitation question under Section 11A of the Central Excise Act, 1944 had to be re-examined, since bar of limitation had not been established. The matter was therefore remitted for reconsideration on the relevant rules, notification requirements and limitation. Case-Laws Central Excise Wed, 14 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121243