https://www.taxtmi.com/caselaws?id=395192 The court dismissed the appeals and affirmed the orders of the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore. It held that refund applications under the CENVAT Credit Rules, 2004 must adhere to the limitation period prescribed under Section 11B of the Central Excise Act, 1944. The "relevant date" for calculating the time limit is the end of the quarter in which FIRCs are received. The Tribunal's decisions were deemed justified and in compliance with legal requirements. en-us Tue, 05 May 2020 00:00:00 +0530 Thu, 12 Nov 2020 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395192 The court dismissed the appeals and affirmed the orders of the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore. It held that refund applications under the CENVAT Credit Rules, 2004 must adhere to the limitation period prescribed under Section 11B of the Central Excise Act, 1944. The "relevant date" for calculating the time limit is the end of the quarter in which FIRCs are received. The Tribunal's decisions were deemed justified and in compliance with legal requirements. Case-Laws Service Tax Tue, 05 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395192