https://www.taxtmi.com/caselaws?id=361488 The Tribunal ruled that the limitation period for filing refund claims under Rule 5 of the Cenvat Credit Rules, 2004 should be reckoned from the end of the quarter to which the refund pertains, not from the date of every export. Emphasizing the statutory provision of filing refunds on a quarterly basis, the Tribunal upheld the respondent's refund claim, citing settled issues from previous judgments. The Tribunal dismissed the Revenue's appeal, affirming that the relevant date for such refunds is the date of the quarter ending, and refunds must be filed within one year from that date. en-us Tue, 01 May 2018 00:00:00 +0530 Fri, 08 Jun 2018 07:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361488 The Tribunal ruled that the limitation period for filing refund claims under Rule 5 of the Cenvat Credit Rules, 2004 should be reckoned from the end of the quarter to which the refund pertains, not from the date of every export. Emphasizing the statutory provision of filing refunds on a quarterly basis, the Tribunal upheld the respondent's refund claim, citing settled issues from previous judgments. The Tribunal dismissed the Revenue's appeal, affirming that the relevant date for such refunds is the date of the quarter ending, and refunds must be filed within one year from that date. Case-Laws Central Excise Tue, 01 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361488