https://www.taxtmi.com/caselaws?id=393510 The Tribunal dismissed the appeal, upholding the denial of a refund benefit claimed under Rule 5 of the Cenvat Credit Rules, 2004, due to the limitation period under Section 11B of the Central Excise Act, 1944. The decision aligned with previous rulings emphasizing the importance of the relevant date for claiming a refund of Cenvat credit and followed precedents from the Madras High Court and the Gujarat High Court. The appellant's claim was denied based on established legal principles, resulting in the dismissal of the appeal. en-us Mon, 20 Jan 2020 00:00:00 +0530 Wed, 18 Mar 2020 11:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393510 The Tribunal dismissed the appeal, upholding the denial of a refund benefit claimed under Rule 5 of the Cenvat Credit Rules, 2004, due to the limitation period under Section 11B of the Central Excise Act, 1944. The decision aligned with previous rulings emphasizing the importance of the relevant date for claiming a refund of Cenvat credit and followed precedents from the Madras High Court and the Gujarat High Court. The appellant's claim was denied based on established legal principles, resulting in the dismissal of the appeal. Case-Laws Central Excise Mon, 20 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393510