https://www.taxtmi.com/caselaws?id=337078 The Tribunal set aside the rejection of refund claims for accumulated unutilized cenvat credit towards export, based on the grounds of time-bar under Section 11B of the Central Excise Act. The Tribunal found that the rejection solely on the basis of limitation was not legally sound and remanded the cases back to the adjudicating authority for reconsideration on merit. The authority was directed to allow the appellant to present evidence and issue a reasoned order within three months, emphasizing the need for a thorough review of the refund claims beyond the limitation issue. en-us Tue, 15 Nov 2016 00:00:00 +0530 Tue, 03 Jan 2017 10:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337078 The Tribunal set aside the rejection of refund claims for accumulated unutilized cenvat credit towards export, based on the grounds of time-bar under Section 11B of the Central Excise Act. The Tribunal found that the rejection solely on the basis of limitation was not legally sound and remanded the cases back to the adjudicating authority for reconsideration on merit. The authority was directed to allow the appellant to present evidence and issue a reasoned order within three months, emphasizing the need for a thorough review of the refund claims beyond the limitation issue. Case-Laws Central Excise Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337078