https://www.taxtmi.com/caselaws?id=385810 The Tribunal allowed the appellant's appeal, setting aside the Commissioner (A)'s order rejecting the refund claim under Rule 6(3A) of CENVAT Credit Rules, 2004. The Tribunal held that the relevant date for calculating the limitation period should be the date of final duty adjustment, not the date of provisional credit reversal. The authorities' misinterpretation of the relevant date and Rule 6(3A)(f) led to the rejection of the claim, which was overturned by the Tribunal. en-us Fri, 13 Sep 2019 00:00:00 +0530 Fri, 13 Sep 2019 22:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385810 The Tribunal allowed the appellant's appeal, setting aside the Commissioner (A)'s order rejecting the refund claim under Rule 6(3A) of CENVAT Credit Rules, 2004. The Tribunal held that the relevant date for calculating the limitation period should be the date of final duty adjustment, not the date of provisional credit reversal. The authorities' misinterpretation of the relevant date and Rule 6(3A)(f) led to the rejection of the claim, which was overturned by the Tribunal. Case-Laws Central Excise Fri, 13 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385810