https://www.taxtmi.com/caselaws?id=357671 Refund of accumulated Cenvat credit under Rule 5 for export-related credit was held not to be governed by the strict limitation regime in Section 11B of the Central Excise Act, 1944, because that provision's relevant-date framework did not specifically cover this category of refund. The date of export could not automatically be treated as the starting point for limitation in such claims. The rejection of the refund as time-barred was therefore unsustainable, and the refund could not be denied on limitation grounds. 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 Refund of accumulated Cenvat credit under Rule 5 for export-related credit was held not to be governed by the strict limitation regime in Section 11B of the Central Excise Act, 1944, because that provision's relevant-date framework did not specifically cover this category of refund. The date of export could not automatically be treated as the starting point for limitation in such claims. The rejection of the refund as time-barred was therefore unsustainable, and the refund could not be denied on limitation grounds. Case-Laws Central Excise Fri, 23 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357671