https://www.taxtmi.com/caselaws?id=357671 The Tribunal allowed the appeals, setting aside the rejection of refund applications under Rule 5 of the Cenvat Credit Rules, 2004. It held that the limitation period under Section 11B did not apply to claims for cash refund of accumulated credit under Rule 5. The Tribunal emphasized that the absence of a specific provision regarding the relevant date for refund claims under Rule 5 meant the rejection was not in line with statutory provisions, citing precedents like JCT Ltd. and Good Year India Ltd. en-us Fri, 23 Feb 2018 00:00:00 +0530 Wed, 28 Mar 2018 07:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357671 The Tribunal allowed the appeals, setting aside the rejection of refund applications under Rule 5 of the Cenvat Credit Rules, 2004. It held that the limitation period under Section 11B did not apply to claims for cash refund of accumulated credit under Rule 5. The Tribunal emphasized that the absence of a specific provision regarding the relevant date for refund claims under Rule 5 meant the rejection was not in line with statutory provisions, citing precedents like JCT Ltd. and Good Year India Ltd. Case-Laws Central Excise Fri, 23 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357671