https://www.taxtmi.com/caselaws?id=458940 A refund claim under Rule 5 of the Cenvat Credit Rules was examined for limitation under Section 11B of the Central Excise Act. Where the application was first filed before an office lacking jurisdiction and then promptly re-presented before the proper authority after return, the limitation period was treated as running from the original presentation, together with the brief interval taken to refile. On that basis, the refund claim was held to be within time and not time-barred. en-us Thu, 16 Nov 2017 00:00:00 +0530 Fri, 22 Nov 2024 19:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458940 A refund claim under Rule 5 of the Cenvat Credit Rules was examined for limitation under Section 11B of the Central Excise Act. Where the application was first filed before an office lacking jurisdiction and then promptly re-presented before the proper authority after return, the limitation period was treated as running from the original presentation, together with the brief interval taken to refile. On that basis, the refund claim was held to be within time and not time-barred. Case-Laws Service Tax Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458940