https://www.taxtmi.com/caselaws?id=33798 The case involved the entitlement to the benefit of refund of duty under Notification No. 39/2001-C.E. and the limitation period for demands under Section 11A of the Central Excise Act, 1944. The appellants utilized Cenvat credit for service tax, leading to excess refund demands. The Tribunal found the demands for May and June 2005 beyond the limitation period. The majority decision allowed the appeal in its entirety, setting aside the impugned order. en-us Fri, 11 Jul 2008 00:00:00 +0530 Sat, 13 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33798 The case involved the entitlement to the benefit of refund of duty under Notification No. 39/2001-C.E. and the limitation period for demands under Section 11A of the Central Excise Act, 1944. The appellants utilized Cenvat credit for service tax, leading to excess refund demands. The Tribunal found the demands for May and June 2005 beyond the limitation period. The majority decision allowed the appeal in its entirety, setting aside the impugned order. Case-Laws Central Excise Fri, 11 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33798