https://www.taxtmi.com/caselaws?id=444449 The tribunal addressed the appellant's claim for a refund of accumulated CENVAT credit for exports from April 2011 to June 2012, initially rejected due to being filed beyond the one-year limitation period and lack of justification for non-utilization of the credit. The tribunal found that Rule 5 of the CENVAT Credit Rules, 2004, does not specify a time limit and emphasized the need to align any limitations with the notification procedure. The tribunal remanded the case to the original authority for a fresh decision on the eligible refund amount, noting that additional conditions beyond those prescribed cannot be imposed. en-us Wed, 11 Oct 2023 00:00:00 +0530 Tue, 17 Oct 2023 08:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444449 The tribunal addressed the appellant's claim for a refund of accumulated CENVAT credit for exports from April 2011 to June 2012, initially rejected due to being filed beyond the one-year limitation period and lack of justification for non-utilization of the credit. The tribunal found that Rule 5 of the CENVAT Credit Rules, 2004, does not specify a time limit and emphasized the need to align any limitations with the notification procedure. The tribunal remanded the case to the original authority for a fresh decision on the eligible refund amount, noting that additional conditions beyond those prescribed cannot be imposed. Case-Laws Central Excise Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444449