https://www.taxtmi.com/caselaws?id=202608 The Tribunal set aside the lower authorities' rejection of refund claims under Rule 5 of CENVAT Credit Rules, 2004, emphasizing the appellants' eligibility for credit refund related to exported goods. It clarified that the time limit under Section 11B does not apply to accumulated export credit, allowing the appellants to reassert their claims with proper documentation on a quarter-wise basis. The matter was remanded for reconsideration in accordance with the Tribunal's directives, granting the appellants an opportunity to substantiate their claims. en-us Fri, 13 Aug 2010 00:00:00 +0530 Thu, 07 Apr 2011 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202608 The Tribunal set aside the lower authorities' rejection of refund claims under Rule 5 of CENVAT Credit Rules, 2004, emphasizing the appellants' eligibility for credit refund related to exported goods. It clarified that the time limit under Section 11B does not apply to accumulated export credit, allowing the appellants to reassert their claims with proper documentation on a quarter-wise basis. The matter was remanded for reconsideration in accordance with the Tribunal's directives, granting the appellants an opportunity to substantiate their claims. Case-Laws Central Excise Fri, 13 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202608