https://www.taxtmi.com/caselaws?id=288678 The First Appellate Authority allowed refund claims filed beyond the limitation period, leading to the revenue's appeal. The dispute centered on interpreting Notification No. 12/2014 CE (NT) regarding timelines for refunding unutilized CENVAT Credit. The Authority considered the filing of revised ST3 returns within 90 days under Rule 7B as the new due date, enabling approval within the one-year limit. Emphasizing Rule 7B's role in extending return deadlines for errors, the decision aligned with legal provisions, ensuring timely consideration of refund claims. en-us Mon, 25 Feb 2019 00:00:00 +0530 Tue, 23 Jun 2020 09:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288678 The First Appellate Authority allowed refund claims filed beyond the limitation period, leading to the revenue's appeal. The dispute centered on interpreting Notification No. 12/2014 CE (NT) regarding timelines for refunding unutilized CENVAT Credit. The Authority considered the filing of revised ST3 returns within 90 days under Rule 7B as the new due date, enabling approval within the one-year limit. Emphasizing Rule 7B's role in extending return deadlines for errors, the decision aligned with legal provisions, ensuring timely consideration of refund claims. Case-Laws Service Tax Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288678