https://www.taxtmi.com/caselaws?id=360957 The appeals against the dismissal of refund claims on limitation grounds under Section 11B of the Central Excise Act were remanded back to the original authority for disposal based on a Larger Bench decision clarifying the relevant date for refund claims filed quarterly. The judge aligned with the Larger Bench's ruling on the end of the quarter as the relevant date for refund claim consideration, emphasizing the need for consistency in determining the time limit for refund claims under the CENVAT Credit Rules. en-us Mon, 12 Mar 2018 00:00:00 +0530 Sat, 26 May 2018 07:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360957 The appeals against the dismissal of refund claims on limitation grounds under Section 11B of the Central Excise Act were remanded back to the original authority for disposal based on a Larger Bench decision clarifying the relevant date for refund claims filed quarterly. The judge aligned with the Larger Bench's ruling on the end of the quarter as the relevant date for refund claim consideration, emphasizing the need for consistency in determining the time limit for refund claims under the CENVAT Credit Rules. Case-Laws Service Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360957