https://www.taxtmi.com/caselaws?id=437524 The Tribunal ruled in favor of the appellant regarding the applicability of Rule 5 of the Cenvat Credit Rules, 2004 to deemed exports, stating that Rule 5 is indeed applicable to deemed exports. In terms of the limitation period for filing refund claims under Section 11B, the Tribunal found that only the first refund claim for a specific period was time-barred, while the other refund claims were within the limitation period. As a result, the Tribunal allowed the appeal partially, permitting refund claims for certain quarters and setting aside the impugned order for those admissible quarters. en-us Mon, 27 Mar 2023 00:00:00 +0530 Mon, 08 May 2023 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437524 The Tribunal ruled in favor of the appellant regarding the applicability of Rule 5 of the Cenvat Credit Rules, 2004 to deemed exports, stating that Rule 5 is indeed applicable to deemed exports. In terms of the limitation period for filing refund claims under Section 11B, the Tribunal found that only the first refund claim for a specific period was time-barred, while the other refund claims were within the limitation period. As a result, the Tribunal allowed the appeal partially, permitting refund claims for certain quarters and setting aside the impugned order for those admissible quarters. Case-Laws Central Excise Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437524