https://www.taxtmi.com/caselaws?id=325909 A refund claim under Rule 5 of the Cenvat Credit Rules, 2004, read with Notification No. 5/2006-CE(NT), was examined for limitation under Section 11B of the Central Excise Act, 1944. For computing the one-year period, the first date of export was excluded under Section 9 of the General Clauses Act, so the limitation period ran from 1/5/2009 and expired on 30/4/2010. As the claim was filed on 30/4/2010, it was treated as within time; rejection of the refund of Rs. 1,58,556/- was held unsustainable, while the partial rejection of Rs. 1,615/- remained undisturbed. en-us Mon, 08 Feb 2016 00:00:00 +0530 Sat, 15 Oct 2016 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325909 A refund claim under Rule 5 of the Cenvat Credit Rules, 2004, read with Notification No. 5/2006-CE(NT), was examined for limitation under Section 11B of the Central Excise Act, 1944. For computing the one-year period, the first date of export was excluded under Section 9 of the General Clauses Act, so the limitation period ran from 1/5/2009 and expired on 30/4/2010. As the claim was filed on 30/4/2010, it was treated as within time; rejection of the refund of Rs. 1,58,556/- was held unsustainable, while the partial rejection of Rs. 1,615/- remained undisturbed. Case-Laws Service Tax Mon, 08 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325909