https://www.taxtmi.com/caselaws?id=419011 The appellant's claim for a Cenvat credit refund, filed after the appointed day of 30th June 2017, was initially rejected based on limitation and self-assessment grounds. The court ruled in favor of the appellant, stating that the objection on self-assessment was invalid as per the Central Excise Rules. Regarding limitation, the court held that the provisions of Section 142(3) and 142(8)(b) were applicable, allowing the appellant to receive the refund under the CGST Act. The appeal was allowed, the previous order was set aside, and the adjudicating authority was directed to disburse the refund amount with interest within 45 days. en-us Fri, 11 Feb 2022 00:00:00 +0530 Wed, 19 Oct 2022 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419011 The appellant's claim for a Cenvat credit refund, filed after the appointed day of 30th June 2017, was initially rejected based on limitation and self-assessment grounds. The court ruled in favor of the appellant, stating that the objection on self-assessment was invalid as per the Central Excise Rules. Regarding limitation, the court held that the provisions of Section 142(3) and 142(8)(b) were applicable, allowing the appellant to receive the refund under the CGST Act. The appeal was allowed, the previous order was set aside, and the adjudicating authority was directed to disburse the refund amount with interest within 45 days. Case-Laws Service Tax Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419011