https://www.taxtmi.com/caselaws?id=126411 Refund of unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004, in a case of export of the entire production, was treated as governed by the special refund mechanism under the relevant notification and not by the limitation in Section 11B of the Central Excise Act, 1944. The Tribunal regarded Rule 5 and the notification as pari materia with the earlier refund scheme for accumulated credit, and accepted that the time limit under Section 11B could not defeat a claim supported by export evidence and credit records. On that basis, the refund claim was allowed as not time-barred. en-us Thu, 22 Oct 2009 00:00:00 +0530 Wed, 07 Jun 2017 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126411 Refund of unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004, in a case of export of the entire production, was treated as governed by the special refund mechanism under the relevant notification and not by the limitation in Section 11B of the Central Excise Act, 1944. The Tribunal regarded Rule 5 and the notification as pari materia with the earlier refund scheme for accumulated credit, and accepted that the time limit under Section 11B could not defeat a claim supported by export evidence and credit records. On that basis, the refund claim was allowed as not time-barred. Case-Laws Central Excise Thu, 22 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126411