https://www.taxtmi.com/caselaws?id=365628 The appeal was allowed by the Appellate Tribunal CESTAT Ahmedabad, remanding the matter back to the Adjudicating Authority for a fresh order. The Tribunal clarified that the limitation under Section 11B applies to refunds under Rule 5 of Cenvat Credit Rules, 2002, with the relevant date for the limitation being within one year at the end of the quarter following the receipt of convertible foreign exchange. The Commissioner (Appeal) was found to have erred in his interpretation, leading to the modification of the original order. en-us Mon, 09 Jul 2018 00:00:00 +0530 Tue, 21 Aug 2018 06:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365628 The appeal was allowed by the Appellate Tribunal CESTAT Ahmedabad, remanding the matter back to the Adjudicating Authority for a fresh order. The Tribunal clarified that the limitation under Section 11B applies to refunds under Rule 5 of Cenvat Credit Rules, 2002, with the relevant date for the limitation being within one year at the end of the quarter following the receipt of convertible foreign exchange. The Commissioner (Appeal) was found to have erred in his interpretation, leading to the modification of the original order. Case-Laws Service Tax Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365628