https://www.taxtmi.com/caselaws?id=338353 The Tribunal allowed the appeals by remanding the case to the original authority for re-evaluation, emphasizing the importance of considering time bar implications in refund claims under Section 11B of the Central Excise Act, 1944. The case involved refund claims for accumulated unutilized CENVAT credit towards exports, with the Tribunal determining that the refund amount needed re-computation due to time limitations, following legal precedents and arguments presented by both parties. en-us Mon, 30 Jan 2017 00:00:00 +0530 Mon, 30 Jan 2017 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338353 The Tribunal allowed the appeals by remanding the case to the original authority for re-evaluation, emphasizing the importance of considering time bar implications in refund claims under Section 11B of the Central Excise Act, 1944. The case involved refund claims for accumulated unutilized CENVAT credit towards exports, with the Tribunal determining that the refund amount needed re-computation due to time limitations, following legal precedents and arguments presented by both parties. Case-Laws Central Excise Mon, 30 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338353