https://www.taxtmi.com/caselaws?id=267079 The Tribunal upheld the rejection of a refund claim due to being time-barred under Section 11B of the Central Excise Act, 1944. However, it set aside the rejection of another refund claim, stating that deemed exports should be treated as physical exports for refund purposes under Rule 5 of the Cenvat Credit Rules, 2004. The appeals were disposed of accordingly, with one refund claim being denied and the other being allowed. en-us Tue, 07 Jul 2015 00:00:00 +0530 Thu, 29 Oct 2015 06:16:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267079 The Tribunal upheld the rejection of a refund claim due to being time-barred under Section 11B of the Central Excise Act, 1944. However, it set aside the rejection of another refund claim, stating that deemed exports should be treated as physical exports for refund purposes under Rule 5 of the Cenvat Credit Rules, 2004. The appeals were disposed of accordingly, with one refund claim being denied and the other being allowed. Case-Laws Central Excise Tue, 07 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267079