https://www.taxtmi.com/caselaws?id=257726 Refund claims for accumulated CENVAT credit arising from exports remain subject to the limitation period under Section 11B of the Central Excise Act, 1944 where the governing notification incorporates that restriction. The refund application in this matter was filed beyond one year from the relevant date, and the Court followed its earlier view that the statutory time limit applies to such claims under Rule 5 of the Cenvat Credit Rules, 2002. The Court therefore treated the limitation as mandatory and declined to disregard it merely because the refund related to export-linked CENVAT credit, with the claim held time-barred against the assessee. en-us Thu, 05 Mar 2015 00:00:00 +0530 Wed, 26 Aug 2015 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257726 Refund claims for accumulated CENVAT credit arising from exports remain subject to the limitation period under Section 11B of the Central Excise Act, 1944 where the governing notification incorporates that restriction. The refund application in this matter was filed beyond one year from the relevant date, and the Court followed its earlier view that the statutory time limit applies to such claims under Rule 5 of the Cenvat Credit Rules, 2002. The Court therefore treated the limitation as mandatory and declined to disregard it merely because the refund related to export-linked CENVAT credit, with the claim held time-barred against the assessee. Case-Laws Central Excise Thu, 05 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257726