https://www.taxtmi.com/caselaws?id=207337 The Appellate Tribunal CESTAT, DELHI affirmed the decision of the lower authorities, dismissing the appeal regarding the refund of an excess amount paid under the Cenvat Credit Rules, 2004. The Tribunal held that the claim for refund was time-barred under Section 11B of the Central Excise Act, 1944, as the refund application was filed after the expiration of the limitation period. The judgment underscores the significance of complying with the prescribed limitation periods in refund claims related to Cenvat credit. en-us Thu, 13 Jan 2011 00:00:00 +0530 Fri, 09 Sep 2022 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207337 The Appellate Tribunal CESTAT, DELHI affirmed the decision of the lower authorities, dismissing the appeal regarding the refund of an excess amount paid under the Cenvat Credit Rules, 2004. The Tribunal held that the claim for refund was time-barred under Section 11B of the Central Excise Act, 1944, as the refund application was filed after the expiration of the limitation period. The judgment underscores the significance of complying with the prescribed limitation periods in refund claims related to Cenvat credit. Case-Laws Central Excise Thu, 13 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207337