https://www.taxtmi.com/caselaws?id=356139 The Tribunal held that the time bar under Section 11B does not apply to refund claims of accumulated Cenvat credit under Rule 5, citing legal precedents and the unique nature of such refunds. The Tribunal set aside the rejection of refund claims by two 100% E.O.U.s engaged in manufacturing and exporting natural slate and sandstone, allowing the appeals and granting the refund claimed. en-us Tue, 23 Jan 2018 00:00:00 +0530 Mon, 26 Feb 2018 08:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356139 The Tribunal held that the time bar under Section 11B does not apply to refund claims of accumulated Cenvat credit under Rule 5, citing legal precedents and the unique nature of such refunds. The Tribunal set aside the rejection of refund claims by two 100% E.O.U.s engaged in manufacturing and exporting natural slate and sandstone, allowing the appeals and granting the refund claimed. Case-Laws Central Excise Tue, 23 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356139