https://www.taxtmi.com/caselaws?id=331197 The Tribunal ruled in favor of the appellant, holding that the limitation period for the refund claim should commence from the date of receipt of the eligibility certificate, not the date of purchase as contended by the revenue. It emphasized that the right to claim the refund benefit crystallizes upon receiving the eligibility certificate, aligning with a previous decision of the Hon'ble Delhi High Court. The Tribunal directed the concerned authority to grant the refund within a specified timeframe based on this interpretation of Section 11 B of the Act. en-us Mon, 27 Jun 2016 00:00:00 +0530 Thu, 16 Feb 2017 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331197 The Tribunal ruled in favor of the appellant, holding that the limitation period for the refund claim should commence from the date of receipt of the eligibility certificate, not the date of purchase as contended by the revenue. It emphasized that the right to claim the refund benefit crystallizes upon receiving the eligibility certificate, aligning with a previous decision of the Hon'ble Delhi High Court. The Tribunal directed the concerned authority to grant the refund within a specified timeframe based on this interpretation of Section 11 B of the Act. Case-Laws Central Excise Mon, 27 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331197