https://www.taxtmi.com/highlights?id=47611 100% EOU - Refund of unutilized CENVAT Credit - The refund claim of the appellant is not a claim u/s 11 B per se and therefore provisions of 11 B cannot be blindly applied in this case because, there is no disputes that the refund claim was under Rule 5 and the allowability or otherwise could only be as per the guidelines or the proviso under Rule 5 ibid en-us Mon, 01 Jul 2019 07:27:16 +0530 Mon, 01 Jul 2019 07:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47611 100% EOU - Refund of unutilized CENVAT Credit - The refund claim of the appellant is not a claim u/s 11 B per se and therefore provisions of 11 B cannot be blindly applied in this case because, there is no disputes that the refund claim was under Rule 5 and the allowability or otherwise could only be as per the guidelines or the proviso under Rule 5 ibid Highlights Service Tax Mon, 01 Jul 2019 07:27:16 +0530 https://www.taxtmi.com/highlights?id=47611