https://www.taxtmi.com/caselaws?id=340369 The Tribunal allowed the appeal, setting aside the lower authorities' decision to reject the rebate claim under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal held that the one-year limitation under Section 11B of the Central Excise Act, 1944 does not apply to rebate claims, as they are governed by separate provisions. Citing various High Court judgments, the Tribunal emphasized that the appellant's export of service on payment of appropriate tax entitled them to the rebate claim. Consequently, the impugned order was overturned, and the appeal was granted with any necessary consequential relief. en-us Wed, 08 Feb 2017 00:00:00 +0530 Fri, 31 Mar 2017 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340369 The Tribunal allowed the appeal, setting aside the lower authorities' decision to reject the rebate claim under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal held that the one-year limitation under Section 11B of the Central Excise Act, 1944 does not apply to rebate claims, as they are governed by separate provisions. Citing various High Court judgments, the Tribunal emphasized that the appellant's export of service on payment of appropriate tax entitled them to the rebate claim. Consequently, the impugned order was overturned, and the appeal was granted with any necessary consequential relief. Case-Laws Service Tax Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340369