https://www.taxtmi.com/caselaws?id=427444 A refund claim under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 27/2012-CE (NT) was held to be governed by the one-year limitation in Section 11B of the Central Excise Act, 1944, computed from the end of the relevant quarter because the scheme required quarterly filing and linked the claim to the period for which refund was sought. On that construction, the relevant date was 30.06.2012, and a claim filed on 05.06.2013 was within time. The rejection on limitation was therefore unsustainable. en-us Wed, 07 Sep 2022 00:00:00 +0530 Fri, 09 Sep 2022 07:04:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427444 A refund claim under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 27/2012-CE (NT) was held to be governed by the one-year limitation in Section 11B of the Central Excise Act, 1944, computed from the end of the relevant quarter because the scheme required quarterly filing and linked the claim to the period for which refund was sought. On that construction, the relevant date was 30.06.2012, and a claim filed on 05.06.2013 was within time. The rejection on limitation was therefore unsustainable. Case-Laws Central Excise Wed, 07 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427444