https://www.taxtmi.com/caselaws?id=123331 The Tribunal ruled in favor of the Revenue, denying the stay application and instructing the respondent not to utilize the credits granted by the Commissioner (Appeals) order. The Tribunal held that the Supreme Court decision on limitation should be prospective and could not undo the effect of a final order. It emphasized the importance of the limitation period for claiming a refund and concluded that the refund claim was time-barred, siding with the Revenue's argument. Consequently, the application was disposed of in favor of the Revenue. en-us Fri, 01 Feb 2008 00:00:00 +0530 Fri, 18 Oct 2019 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123331 The Tribunal ruled in favor of the Revenue, denying the stay application and instructing the respondent not to utilize the credits granted by the Commissioner (Appeals) order. The Tribunal held that the Supreme Court decision on limitation should be prospective and could not undo the effect of a final order. It emphasized the importance of the limitation period for claiming a refund and concluded that the refund claim was time-barred, siding with the Revenue's argument. Consequently, the application was disposed of in favor of the Revenue. Case-Laws Central Excise Fri, 01 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123331