https://www.taxtmi.com/caselaws?id=261619 Accumulated AED (GSI) credit used for inputs in tyres exported under bond was held refundable in cash once the wrongly utilised credit for domestic clearances was reversed; the Tribunal treated the export-linked balance as eligible under Rule 57F(13) despite retrospective restriction under section 88 of the Finance Act, 2004. It also held that the refund claim was not barred by limitation because the strict section 11B limitation regime did not apply in the same manner to such claims and no workable relevant date was provided for the refund computation. The refund was therefore admissible subject to reversal of the balance wrongly utilised credit. en-us Fri, 06 Feb 2015 00:00:00 +0530 Wed, 03 Feb 2016 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261619 Accumulated AED (GSI) credit used for inputs in tyres exported under bond was held refundable in cash once the wrongly utilised credit for domestic clearances was reversed; the Tribunal treated the export-linked balance as eligible under Rule 57F(13) despite retrospective restriction under section 88 of the Finance Act, 2004. It also held that the refund claim was not barred by limitation because the strict section 11B limitation regime did not apply in the same manner to such claims and no workable relevant date was provided for the refund computation. The refund was therefore admissible subject to reversal of the balance wrongly utilised credit. Case-Laws Central Excise Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261619