https://www.taxtmi.com/caselaws?id=128300 Cenvat credit reversed within the time directed did not attract interest because no direction or legal basis for interest was shown, and the Department's role in the erroneous credit availment was noted. Refund arising from finalisation of provisional assessment was not barred by limitation; Rule 7(6) of the Central Excise Rules, 2002 governs the consequence and does not prescribe a separate time bar, though unjust enrichment must still be examined. The earlier rejection on limitation could not stand, so the refund claim required fresh consideration on merits under Rule 7(6). en-us Mon, 31 Aug 2009 00:00:00 +0530 Mon, 01 Apr 2013 10:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128300 Cenvat credit reversed within the time directed did not attract interest because no direction or legal basis for interest was shown, and the Department's role in the erroneous credit availment was noted. Refund arising from finalisation of provisional assessment was not barred by limitation; Rule 7(6) of the Central Excise Rules, 2002 governs the consequence and does not prescribe a separate time bar, though unjust enrichment must still be examined. The earlier rejection on limitation could not stand, so the refund claim required fresh consideration on merits under Rule 7(6). Case-Laws Central Excise Mon, 31 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128300