https://www.taxtmi.com/caselaws?id=240728 The Tribunal ruled in favor of the appellants, finding that the one-year time limitation applied to demanding interest. The absence of a sufficient balance in the Cenvat Account led to a demand for interest, despite the lack of explicit discussion on time limits. The Tribunal also noted the absence of grounds for invoking extended provisions for interest recovery beyond one year, ultimately deeming the Show Cause Notices time-barred. Referencing past decisions, the Tribunal concluded that the one-year time limit was applicable, setting aside the Orders in Appeal and allowing the appeals. en-us Mon, 20 May 2013 00:00:00 +0530 Wed, 11 Dec 2013 09:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240728 The Tribunal ruled in favor of the appellants, finding that the one-year time limitation applied to demanding interest. The absence of a sufficient balance in the Cenvat Account led to a demand for interest, despite the lack of explicit discussion on time limits. The Tribunal also noted the absence of grounds for invoking extended provisions for interest recovery beyond one year, ultimately deeming the Show Cause Notices time-barred. Referencing past decisions, the Tribunal concluded that the one-year time limit was applicable, setting aside the Orders in Appeal and allowing the appeals. Case-Laws Central Excise Mon, 20 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240728