https://www.taxtmi.com/caselaws?id=348794 The Tribunal upheld the Orders-in-Appeal, rejecting the revenue's appeals against refund claims of Cenvat Credit paid on input services by a 100% EoU. Relying on the jurisdictional High Court's judgment, the Tribunal held that the limitation period under Section 11B did not apply to refund accumulated Cenvat credit for exporters of non-taxable services. The decision was based on the precedence of following the jurisdictional High Court's judgment in case of conflicting views among High Courts. As a result, the appeals were dismissed, and the Orders-in-Appeal were upheld. en-us Wed, 27 Sep 2017 00:00:00 +0530 Tue, 31 Oct 2017 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348794 The Tribunal upheld the Orders-in-Appeal, rejecting the revenue's appeals against refund claims of Cenvat Credit paid on input services by a 100% EoU. Relying on the jurisdictional High Court's judgment, the Tribunal held that the limitation period under Section 11B did not apply to refund accumulated Cenvat credit for exporters of non-taxable services. The decision was based on the precedence of following the jurisdictional High Court's judgment in case of conflicting views among High Courts. As a result, the appeals were dismissed, and the Orders-in-Appeal were upheld. Case-Laws Central Excise Wed, 27 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348794