https://www.taxtmi.com/caselaws?id=363751 The appellant's refund claims for accumulated cenvat credit were deemed time-barred under Section 11B of the Central Excise Act. The court held that the one-year limitation period applies to refund claims under Rule 5 of the Cenvat Credit Rules, with the relevant date for export goods being crucial in determining the limitation period. Citing precedents, the court upheld the rejection of the refund claims as time-barred, dismissing the appeal. The decision was influenced by the interpretations in cases such as Indo-Nippon Chemicals Co. Ltd. and GTN Engineering, affirming the application of the limitation period to cenvat credit refund claims. en-us Thu, 15 Mar 2018 00:00:00 +0530 Tue, 17 Jul 2018 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363751 The appellant's refund claims for accumulated cenvat credit were deemed time-barred under Section 11B of the Central Excise Act. The court held that the one-year limitation period applies to refund claims under Rule 5 of the Cenvat Credit Rules, with the relevant date for export goods being crucial in determining the limitation period. Citing precedents, the court upheld the rejection of the refund claims as time-barred, dismissing the appeal. The decision was influenced by the interpretations in cases such as Indo-Nippon Chemicals Co. Ltd. and GTN Engineering, affirming the application of the limitation period to cenvat credit refund claims. Case-Laws Service Tax Thu, 15 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363751