https://www.taxtmi.com/caselaws?id=335083 The appeals were allowed, and the impugned order rejecting the refund claim on grounds of limitation was set aside. The Hon'ble Gujarat High Court emphasized that as long as the original refund claim was filed within the time limit, even if before the wrong authority, it should not be considered time-barred. The decision clarified the importance of timely filing refund claims under the Cenvat Credit Rules and upheld that subsequent refiling with the correct authority should not prejudice the assessee if the original application was timely. en-us Wed, 16 Nov 2016 00:00:00 +0530 Fri, 25 Nov 2016 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335083 The appeals were allowed, and the impugned order rejecting the refund claim on grounds of limitation was set aside. The Hon'ble Gujarat High Court emphasized that as long as the original refund claim was filed within the time limit, even if before the wrong authority, it should not be considered time-barred. The decision clarified the importance of timely filing refund claims under the Cenvat Credit Rules and upheld that subsequent refiling with the correct authority should not prejudice the assessee if the original application was timely. Case-Laws Central Excise Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335083