https://www.taxtmi.com/caselaws?id=325814 Limitation under Section 11B of the Central Excise Act was found inapplicable to a refund claim under Rule 5 of the CENVAT Credit Rules arising from accumulated export-related credit. The definition of "relevant date" in Section 11B did not provide a clear or workable starting point for such claims, so the limitation machinery could not be mechanically used to defeat the refund. On that basis, the refund claim remained maintainable and the Revenue's challenge failed. en-us Tue, 22 Mar 2016 00:00:00 +0530 Wed, 09 Nov 2016 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325814 Limitation under Section 11B of the Central Excise Act was found inapplicable to a refund claim under Rule 5 of the CENVAT Credit Rules arising from accumulated export-related credit. The definition of "relevant date" in Section 11B did not provide a clear or workable starting point for such claims, so the limitation machinery could not be mechanically used to defeat the refund. On that basis, the refund claim remained maintainable and the Revenue's challenge failed. Case-Laws Central Excise Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325814