https://www.taxtmi.com/caselaws?id=360851 The Tribunal dismissed all twelve appeals filed by the appellant, holding that the refund claims were barred by limitation under Section 11B of the Central Excise Act, 1944. The Tribunal affirmed the applicability of Section 11B to refund claims of unutilized Cenvat credit and clarified the relevant date for computing the one-year limitation period. The judgment emphasized adherence to the statutory provisions and judicial precedents in determining the limitation period for refund claims. en-us Thu, 08 Mar 2018 00:00:00 +0530 Tue, 18 Dec 2018 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360851 The Tribunal dismissed all twelve appeals filed by the appellant, holding that the refund claims were barred by limitation under Section 11B of the Central Excise Act, 1944. The Tribunal affirmed the applicability of Section 11B to refund claims of unutilized Cenvat credit and clarified the relevant date for computing the one-year limitation period. The judgment emphasized adherence to the statutory provisions and judicial precedents in determining the limitation period for refund claims. Case-Laws Service Tax Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360851