https://www.taxtmi.com/caselaws?id=427954 The Karnataka High Court allowed the appeal in part, directing the original authority to process the refund application for the period from 01.01.2007 to 31.03.2007 within three months in accordance with the Central Excise Act, 1944. The Court emphasized that the application for refund of unutilized CENVAT Credit must be within the prescribed time limit under Section 11-B, computed from the last date of the last month of the quarter. The decision was based on previous judgments and relevant notifications, clarifying the timeline for filing refund claims. en-us Wed, 17 Aug 2022 00:00:00 +0530 Tue, 20 Sep 2022 19:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427954 The Karnataka High Court allowed the appeal in part, directing the original authority to process the refund application for the period from 01.01.2007 to 31.03.2007 within three months in accordance with the Central Excise Act, 1944. The Court emphasized that the application for refund of unutilized CENVAT Credit must be within the prescribed time limit under Section 11-B, computed from the last date of the last month of the quarter. The decision was based on previous judgments and relevant notifications, clarifying the timeline for filing refund claims. Case-Laws Central Excise Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427954