https://www.taxtmi.com/caselaws?id=245864 Rule 5 refund of accumulated and unutilised Cenvat credit on exports was treated as a procedural cash-refund mechanism. The prescribed time requirement was viewed as procedural, and where Section 11B did not provide a clearly applicable method for computing the relevant date, strict limitation could not be used to defeat the claim. Rule 57F(4) and Rule 5 were read as pari materia provisions governing refund of unutilised export credit, so the refund claim was not treated as time-barred. en-us Wed, 05 Mar 2014 00:00:00 +0530 Thu, 04 Sep 2014 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245864 Rule 5 refund of accumulated and unutilised Cenvat credit on exports was treated as a procedural cash-refund mechanism. The prescribed time requirement was viewed as procedural, and where Section 11B did not provide a clearly applicable method for computing the relevant date, strict limitation could not be used to defeat the claim. Rule 57F(4) and Rule 5 were read as pari materia provisions governing refund of unutilised export credit, so the refund claim was not treated as time-barred. Case-Laws Central Excise Wed, 05 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245864