https://www.taxtmi.com/caselaws?id=781371 Refund claims for accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 are subject to the limitation prescribed in Section 11B of the Central Excise Act, 1944 unless a different statutory provision excludes its application. The Tribunal held that this limitation also applies to service tax matters through Section 83 of the Finance Act, 1994. On that basis, the claim was treated as time-barred and the rejection of refund was upheld. en-us Tue, 04 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781371 Refund claims for accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 are subject to the limitation prescribed in Section 11B of the Central Excise Act, 1944 unless a different statutory provision excludes its application. The Tribunal held that this limitation also applies to service tax matters through Section 83 of the Finance Act, 1994. On that basis, the claim was treated as time-barred and the rejection of refund was upheld. Case-Laws Service Tax Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781371