https://www.taxtmi.com/caselaws?id=766398 Rule 5 refund claims under the Cenvat Credit Rules, 2004, read with Notification No. 27/2012-CE(NT), were treated as governed by the notification's specific relevant date for limitation. The text notes that the claims were filed within one year from the end of the relevant quarter, and later Tribunal rulings were relied on to distinguish contrary Revenue authority. On that basis, Section 11B of the Central Excise Act was not applied mechanically to defeat timely Rule 5 refund claims, and the refund claims were regarded as within time and allowable. en-us Mon, 03 Feb 2025 00:00:00 +0530 Tue, 25 Feb 2025 08:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766398 Rule 5 refund claims under the Cenvat Credit Rules, 2004, read with Notification No. 27/2012-CE(NT), were treated as governed by the notification's specific relevant date for limitation. The text notes that the claims were filed within one year from the end of the relevant quarter, and later Tribunal rulings were relied on to distinguish contrary Revenue authority. On that basis, Section 11B of the Central Excise Act was not applied mechanically to defeat timely Rule 5 refund claims, and the refund claims were regarded as within time and allowable. Case-Laws Central Excise Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766398