https://www.taxtmi.com/caselaws?id=341826 The tribunal dismissed the appeals, upholding the rejection of refund claims for accumulated unutilized CENVAT Credit as being filed beyond the stipulated one-year period. It was held that the relevant date for computing the limitation period for such refund claims is the date of export of goods, and Section 11B of the Central Excise Act, 1944 applies to these claims. The tribunal rejected the argument that conflicting High Court judgments on the limitation period favored the appellant, emphasizing that the judgment in GTN Engineering (I) Ltd. prevails in this case. en-us Fri, 31 Mar 2017 00:00:00 +0530 Wed, 10 May 2017 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341826 The tribunal dismissed the appeals, upholding the rejection of refund claims for accumulated unutilized CENVAT Credit as being filed beyond the stipulated one-year period. It was held that the relevant date for computing the limitation period for such refund claims is the date of export of goods, and Section 11B of the Central Excise Act, 1944 applies to these claims. The tribunal rejected the argument that conflicting High Court judgments on the limitation period favored the appellant, emphasizing that the judgment in GTN Engineering (I) Ltd. prevails in this case. Case-Laws Central Excise Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341826