https://www.taxtmi.com/caselaws?id=258190 Revision under Section 35EE of the Central Excise Act was held not maintainable where the dispute concerned refund of unutilized deemed credit or cenvat credit, as such matters fell outside the revisional scope read with the first proviso to Section 35B(1). The application was also barred by limitation because it was filed more than twelve years after receipt of the order-in-appeal, far beyond the statutory period under Section 35EE(2). The earlier order-in-appeal had already been carried to the Tribunal and decided on merits, leaving no basis for further revisional challenge. The refund rejection therefore remained undisturbed. en-us Thu, 02 Jan 2014 00:00:00 +0530 Thu, 02 Apr 2015 06:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258190 Revision under Section 35EE of the Central Excise Act was held not maintainable where the dispute concerned refund of unutilized deemed credit or cenvat credit, as such matters fell outside the revisional scope read with the first proviso to Section 35B(1). The application was also barred by limitation because it was filed more than twelve years after receipt of the order-in-appeal, far beyond the statutory period under Section 35EE(2). The earlier order-in-appeal had already been carried to the Tribunal and decided on merits, leaving no basis for further revisional challenge. The refund rejection therefore remained undisturbed. Case-Laws Central Excise Thu, 02 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258190