https://www.taxtmi.com/caselaws?id=347688 The Tribunal allowed the appeal, setting aside the lower authorities' decision to reject the refund claim and cenvat credit availed by the appellant. The Tribunal held that the refund claim filed within the specified time frame was valid, rejecting the limitation argument under Section 11B of the Central Excise Act, 1944. Additionally, the rejection of cenvat credit availed during the period was deemed unjustified as there was no specific provision for the timing of availing cenvat credit. The impugned order was found unsustainable, and the appeal was allowed in favor of the appellant with consequential reliefs. en-us Wed, 09 Aug 2017 00:00:00 +0530 Sat, 09 Sep 2017 08:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347688 The Tribunal allowed the appeal, setting aside the lower authorities' decision to reject the refund claim and cenvat credit availed by the appellant. The Tribunal held that the refund claim filed within the specified time frame was valid, rejecting the limitation argument under Section 11B of the Central Excise Act, 1944. Additionally, the rejection of cenvat credit availed during the period was deemed unjustified as there was no specific provision for the timing of availing cenvat credit. The impugned order was found unsustainable, and the appeal was allowed in favor of the appellant with consequential reliefs. Case-Laws Central Excise Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347688