https://www.taxtmi.com/caselaws?id=245675 Refund of unutilized Cenvat credit under Rule 5 read with Notification No. 05/2006-CE(NT) is subject to the limitation period in Section 11B of the Central Excise Act, 1944. The relevant date for filing such refund claims is the date of export, because refund entitlement arises only on export. A contrary view based on an earlier decision concerning a different rule was distinguished. The refund claims were therefore time-barred and the reduction of refund was upheld. en-us Thu, 20 Mar 2014 00:00:00 +0530 Fri, 04 Apr 2014 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245675 Refund of unutilized Cenvat credit under Rule 5 read with Notification No. 05/2006-CE(NT) is subject to the limitation period in Section 11B of the Central Excise Act, 1944. The relevant date for filing such refund claims is the date of export, because refund entitlement arises only on export. A contrary view based on an earlier decision concerning a different rule was distinguished. The refund claims were therefore time-barred and the reduction of refund was upheld. Case-Laws Service Tax Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245675