https://www.taxtmi.com/caselaws?id=255304 The Tribunal upheld the rejection of the refund claim for unutilized Cenvat Credit by a 100% E.O.U. engaged in the export of slate stone and sand stone, deeming a portion of the claim time-barred under Section 11B of the Central Excise Act, 1944, read with Rule 5 of the Cenvat Credit Rules, 2004, and Notification No. 05/2006-CX (NT). The Tribunal dismissed the appeal, citing precedents and legal provisions supporting the time limitation for such refund claims. en-us Thu, 11 Dec 2014 00:00:00 +0530 Tue, 13 Jan 2015 16:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255304 The Tribunal upheld the rejection of the refund claim for unutilized Cenvat Credit by a 100% E.O.U. engaged in the export of slate stone and sand stone, deeming a portion of the claim time-barred under Section 11B of the Central Excise Act, 1944, read with Rule 5 of the Cenvat Credit Rules, 2004, and Notification No. 05/2006-CX (NT). The Tribunal dismissed the appeal, citing precedents and legal provisions supporting the time limitation for such refund claims. Case-Laws Service Tax Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255304