https://www.taxtmi.com/caselaws?id=247755 The Tribunal upheld the rejection of refund claims totaling Rs. 4,74,415/- and Rs. 14,89,063/- under Rule 5 of the CENVAT Credit Rules, 2004. The claims were denied due to the appellant's failure to provide essential documents to verify eligibility and the imposition of a one-year time-bar under Section 11B of the Central Excise Act, 1944. The appellant's arguments regarding the absence of a time limit for such refund claims were dismissed, and the Tribunal ruled that a one-year limitation applied to refunds filed under Rule 5. en-us Fri, 09 May 2014 00:00:00 +0530 Wed, 19 Nov 2014 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247755 The Tribunal upheld the rejection of refund claims totaling Rs. 4,74,415/- and Rs. 14,89,063/- under Rule 5 of the CENVAT Credit Rules, 2004. The claims were denied due to the appellant's failure to provide essential documents to verify eligibility and the imposition of a one-year time-bar under Section 11B of the Central Excise Act, 1944. The appellant's arguments regarding the absence of a time limit for such refund claims were dismissed, and the Tribunal ruled that a one-year limitation applied to refunds filed under Rule 5. Case-Laws Central Excise Fri, 09 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247755