https://www.taxtmi.com/highlights?id=69886 Seeking refund of Cenvat credit on HSD/LDO/IDO used for generation of electricity after the lapse of 14-15 years - unutilized Cenvat credit was never claimed as Cenvat credit on any of the ER-1s - Time Limitation - The lower authorities cannot be faulted for having held that the refund claim is barred by limitation as provided by Section 11B of the Central Excise Act, 1944. - AT en-us Mon, 22 May 2023 08:57:28 +0530 Mon, 22 May 2023 08:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69886 Seeking refund of Cenvat credit on HSD/LDO/IDO used for generation of electricity after the lapse of 14-15 years - unutilized Cenvat credit was never claimed as Cenvat credit on any of the ER-1s - Time Limitation - The lower authorities cannot be faulted for having held that the refund claim is barred by limitation as provided by Section 11B of the Central Excise Act, 1944. - AT Highlights Central Excise Mon, 22 May 2023 08:57:28 +0530 https://www.taxtmi.com/highlights?id=69886