https://www.taxtmi.com/caselaws?id=333710 The appellant's appeal against the Commissioner (Appeals) order regarding refund claims for reversal of Cenvat credits was dismissed. The Commissioner found that the reversals were not made under protest but on the appellant's own accord, thus barred by limitation under Section 11B of the Central Excise Act, 1944. Despite the appellant's arguments and presentation of a letter referencing the factory inspection, the Commissioner upheld the order, stating that the refund claims were filed on specific dates and already sanctioned, with no documentary evidence supporting the claim of reversals made under protest. The appeal was rejected. en-us Fri, 26 Aug 2016 00:00:00 +0530 Fri, 21 Oct 2016 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333710 The appellant's appeal against the Commissioner (Appeals) order regarding refund claims for reversal of Cenvat credits was dismissed. The Commissioner found that the reversals were not made under protest but on the appellant's own accord, thus barred by limitation under Section 11B of the Central Excise Act, 1944. Despite the appellant's arguments and presentation of a letter referencing the factory inspection, the Commissioner upheld the order, stating that the refund claims were filed on specific dates and already sanctioned, with no documentary evidence supporting the claim of reversals made under protest. The appeal was rejected. Case-Laws Central Excise Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333710