https://www.taxtmi.com/caselaws?id=360774 The Tribunal upheld the rejection of a refund claim as time-barred under Section 11B of the Central Excise Act. The appellant's argument that Rule 5 of Cenvat Credit Rules should not be subject to the time limit under Section 11B was dismissed. Citing relevant case law, the Tribunal affirmed that the limitation period for refund claims on unutilized cenvat credit from exports is one year from the date of export, in line with decisions of the Madras High Court. The appeal was consequently dismissed, maintaining the rejection of the refund claim. en-us Thu, 22 Feb 2018 00:00:00 +0530 Wed, 23 May 2018 07:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360774 The Tribunal upheld the rejection of a refund claim as time-barred under Section 11B of the Central Excise Act. The appellant's argument that Rule 5 of Cenvat Credit Rules should not be subject to the time limit under Section 11B was dismissed. Citing relevant case law, the Tribunal affirmed that the limitation period for refund claims on unutilized cenvat credit from exports is one year from the date of export, in line with decisions of the Madras High Court. The appeal was consequently dismissed, maintaining the rejection of the refund claim. Case-Laws Central Excise Thu, 22 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360774