https://www.taxtmi.com/caselaws?id=204363 The Tribunal ruled in favor of M/s. Rangdhara Polymers in a case involving a claim for refund of accumulated Cenvat credit for inputs used in manufacturing excisable goods for a 100% EOU. The Commissioner (Appeals) deemed the appellants eligible for a partial refund, with a portion held as time-barred due to delay in filing. The Tribunal interpreted Rule 5 of Cenvat Credit Rules, allowing the refund in the case of deemed exports. It also held that the time limit under Section 11B does not apply to refund claims of accumulated credit, rejecting Revenue's appeal and allowing the appellants' appeal. en-us Mon, 25 Jan 2010 00:00:00 +0530 Wed, 05 Jun 2013 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204363 The Tribunal ruled in favor of M/s. Rangdhara Polymers in a case involving a claim for refund of accumulated Cenvat credit for inputs used in manufacturing excisable goods for a 100% EOU. The Commissioner (Appeals) deemed the appellants eligible for a partial refund, with a portion held as time-barred due to delay in filing. The Tribunal interpreted Rule 5 of Cenvat Credit Rules, allowing the refund in the case of deemed exports. It also held that the time limit under Section 11B does not apply to refund claims of accumulated credit, rejecting Revenue's appeal and allowing the appellants' appeal. Case-Laws Central Excise Mon, 25 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204363