https://www.taxtmi.com/caselaws?id=355887 The Tribunal dismissed the appellant's appeal regarding a change in supply pattern from job work to outright sales, leading to duty payment by the appellant. The refund claim for duty paid on raw materials sent to job workers was deemed time-barred under section 11B of the Central Excise Act, 1944. The appellant's request for restoration of CENVAT credit was rejected as the duty paid on sales invoices could not be refunded after the sale. Despite the appellant's arguments, the Tribunal upheld the decision, stating that the claim filed beyond the time limit cannot be converted into a CENVAT credit restoration claim. en-us Mon, 12 Feb 2018 00:00:00 +0530 Mon, 18 Mar 2019 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355887 The Tribunal dismissed the appellant's appeal regarding a change in supply pattern from job work to outright sales, leading to duty payment by the appellant. The refund claim for duty paid on raw materials sent to job workers was deemed time-barred under section 11B of the Central Excise Act, 1944. The appellant's request for restoration of CENVAT credit was rejected as the duty paid on sales invoices could not be refunded after the sale. Despite the appellant's arguments, the Tribunal upheld the decision, stating that the claim filed beyond the time limit cannot be converted into a CENVAT credit restoration claim. Case-Laws Central Excise Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355887