https://www.taxtmi.com/caselaws?id=449150 The HC set aside the CESTAT's decision and remitted the case back to the Original Authority for reconsideration. The court found that the rejection of the refund claim based on limitation required further examination. It emphasized that the applicability of Section 11B of the Central Excise Act, 1944, to refund claims under Rule 5 of the Cenvat Credit Rules 2004 needed to be reassessed. The court did not award costs and left all contentions open for both parties. en-us Fri, 05 Jan 2024 00:00:00 +0530 Wed, 07 Feb 2024 07:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449150 The HC set aside the CESTAT's decision and remitted the case back to the Original Authority for reconsideration. The court found that the rejection of the refund claim based on limitation required further examination. It emphasized that the applicability of Section 11B of the Central Excise Act, 1944, to refund claims under Rule 5 of the Cenvat Credit Rules 2004 needed to be reassessed. The court did not award costs and left all contentions open for both parties. Case-Laws Central Excise Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449150