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    <title>Appellant Denied Refund of Voluntarily Reversed Cenvat Credit Despite Extended Limitation Period Being Inapplicable.</title>
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    <description>Refund - the cenvat credit had reversed by the appellant voluntarily without any protest. In that circumstances, although the extended period of limitation is not invokable, the appellant is not entitled to claim refund of the same. - AT</description>
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      <description>Refund - the cenvat credit had reversed by the appellant voluntarily without any protest. In that circumstances, although the extended period of limitation is not invokable, the appellant is not entitled to claim refund of the same. - AT</description>
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