https://www.taxtmi.com/caselaws?id=427953 The Tribunal prescribed the limitation period for refund of unutilized CENVAT credit under Section 11-B of the Central Excise Act, remanding the matter for consideration of the last quarter. Interest was granted for the delay in refund, in accordance with Section 11 BB of the Act. The Court held that the limitation applies to refund claims for accumulated CENVAT Credit, following the precedent in Suretex Prophylactics India Private Limited. The appellant's refund application was directed to be processed within three months, with no costs awarded. en-us Wed, 17 Aug 2022 00:00:00 +0530 Tue, 20 Sep 2022 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427953 The Tribunal prescribed the limitation period for refund of unutilized CENVAT credit under Section 11-B of the Central Excise Act, remanding the matter for consideration of the last quarter. Interest was granted for the delay in refund, in accordance with Section 11 BB of the Act. The Court held that the limitation applies to refund claims for accumulated CENVAT Credit, following the precedent in Suretex Prophylactics India Private Limited. The appellant's refund application was directed to be processed within three months, with no costs awarded. Case-Laws Central Excise Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427953