https://www.taxtmi.com/caselaws?id=764471 CESTAT Chennai allowed the appeal concerning refund of unutilized cenvat credit for exports. The department rejected the refund claim citing time limitation, arguing it was filed beyond one year. The tribunal held that when a refund claim is returned for incomplete documents rather than rejected on merits, the original submission date determines limitation under Section 11B of Central Excise Act, 1944, not the resubmission date. Following precedents from CESTAT Hyderabad and Chennai Petroleum Corporation, the tribunal ruled the refund claim was timely filed on the original submission date of 23.11.2012. en-us Fri, 10 Jan 2025 00:00:00 +0530 Sat, 11 Jan 2025 08:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764471 CESTAT Chennai allowed the appeal concerning refund of unutilized cenvat credit for exports. The department rejected the refund claim citing time limitation, arguing it was filed beyond one year. The tribunal held that when a refund claim is returned for incomplete documents rather than rejected on merits, the original submission date determines limitation under Section 11B of Central Excise Act, 1944, not the resubmission date. Following precedents from CESTAT Hyderabad and Chennai Petroleum Corporation, the tribunal ruled the refund claim was timely filed on the original submission date of 23.11.2012. Case-Laws Central Excise Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764471