https://www.taxtmi.com/caselaws?id=271904 The court corrected errors in recording the date of filing the refund claim and clarified the interpretation of the relevant date for filing refund claims under Rule 5 of the Cenvat Credit Rules, 2004. The rectification of the error was deemed of academic interest as it had no practical effect due to a contra entry. The court upheld that a refund claim should be filed within one year after the end of the quarter, in line with the law and not subject to the provisions of the Central Excise Act, 1944. The application for Rectification of Mistake was disposed of accordingly. en-us Fri, 20 Nov 2015 00:00:00 +0530 Fri, 01 Apr 2016 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271904 The court corrected errors in recording the date of filing the refund claim and clarified the interpretation of the relevant date for filing refund claims under Rule 5 of the Cenvat Credit Rules, 2004. The rectification of the error was deemed of academic interest as it had no practical effect due to a contra entry. The court upheld that a refund claim should be filed within one year after the end of the quarter, in line with the law and not subject to the provisions of the Central Excise Act, 1944. The application for Rectification of Mistake was disposed of accordingly. Case-Laws Service Tax Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271904