https://www.taxtmi.com/caselaws?id=266014 Where duty earlier debited through Cenvat credit was later paid again through PLA, the relevant date for limitation under section 11B was the date of the cash payment, not the earlier debit entry, so the refund claim was not time-barred. An unproved allegation of fraud or forgery against the assessee's staff could not, without an established inquiry or nexus to the assessee, defeat entitlement to credit or refund. The rejection of refund was therefore set aside and credit adjustment for the second payment was upheld. en-us Tue, 15 Sep 2015 00:00:00 +0530 Sat, 17 Oct 2015 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266014 Where duty earlier debited through Cenvat credit was later paid again through PLA, the relevant date for limitation under section 11B was the date of the cash payment, not the earlier debit entry, so the refund claim was not time-barred. An unproved allegation of fraud or forgery against the assessee's staff could not, without an established inquiry or nexus to the assessee, defeat entitlement to credit or refund. The rejection of refund was therefore set aside and credit adjustment for the second payment was upheld. Case-Laws Central Excise Tue, 15 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266014