https://www.taxtmi.com/caselaws?id=356895 The appellant's claim for a refund of accumulated CENVAT credit for specific periods was partially rejected by the Commissioner (Appeals) due to the bar of limitation for a certain period. The dispute revolved around the interpretation of the limitation period under section 11B of the Central Excise Act, 1944, for refund claims related to accumulated credit on inputs for export goods. The judgment upheld the decision of the lower authority, emphasizing compliance with the CENVAT Credit Rules 2004 and the necessity to satisfy the limitation clause under Section 11B, despite arguments against its applicability to export-related refund claims. en-us Fri, 03 Nov 2017 00:00:00 +0530 Sat, 17 Mar 2018 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356895 The appellant's claim for a refund of accumulated CENVAT credit for specific periods was partially rejected by the Commissioner (Appeals) due to the bar of limitation for a certain period. The dispute revolved around the interpretation of the limitation period under section 11B of the Central Excise Act, 1944, for refund claims related to accumulated credit on inputs for export goods. The judgment upheld the decision of the lower authority, emphasizing compliance with the CENVAT Credit Rules 2004 and the necessity to satisfy the limitation clause under Section 11B, despite arguments against its applicability to export-related refund claims. Case-Laws Central Excise Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356895