https://www.taxtmi.com/caselaws?id=260450 The court held that the appellant's refund claim filed beyond the one-year statutory time limit was not admissible, as the one-year limitation period applies to refund claims under Rule 5 of the CENVAT Credit Rules, 2004. The court referenced relevant legal provisions and case law to support this conclusion, ultimately upholding the impugned order rejecting the refund claim and dismissing the appeal. en-us Tue, 10 Mar 2015 00:00:00 +0530 Fri, 12 Jun 2015 06:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260450 The court held that the appellant's refund claim filed beyond the one-year statutory time limit was not admissible, as the one-year limitation period applies to refund claims under Rule 5 of the CENVAT Credit Rules, 2004. The court referenced relevant legal provisions and case law to support this conclusion, ultimately upholding the impugned order rejecting the refund claim and dismissing the appeal. Case-Laws Central Excise Tue, 10 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260450