https://www.taxtmi.com/caselaws?id=359198 The Tribunal remanded the case back to the Commissioner (Appeals) for a fresh decision solely on the time bar issue regarding refund claims under Rule 5 of Cenvat Credit Rules. The Tribunal emphasized that the one-year limitation for such refunds should be calculated from the end of the quarter when exports occur, citing a recent larger bench decision. The Revenue's appeal was limited to the time bar issue, and other matters were not considered. The judgment was delivered on 11/04/2018, concluding the Tribunal's decision on the time limitation for refund claims under Rule 5. en-us Wed, 11 Apr 2018 00:00:00 +0530 Thu, 26 Apr 2018 09:28:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359198 The Tribunal remanded the case back to the Commissioner (Appeals) for a fresh decision solely on the time bar issue regarding refund claims under Rule 5 of Cenvat Credit Rules. The Tribunal emphasized that the one-year limitation for such refunds should be calculated from the end of the quarter when exports occur, citing a recent larger bench decision. The Revenue's appeal was limited to the time bar issue, and other matters were not considered. The judgment was delivered on 11/04/2018, concluding the Tribunal's decision on the time limitation for refund claims under Rule 5. Case-Laws Central Excise Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359198