https://www.taxtmi.com/caselaws?id=785706 Clarifies that for refund of cenvat credit relating to deemed exports the "relevant date" for limitation is the last day of the period (quarter) for which refund is claimed, and the statutory one-year limitation runs from that date. The procedural scheme permitting an initial one-month filing and any prescribed extended period must be read against that relevant date; consequently a refund application filed more than one year after the quarter end is time-barred. The decision concludes that a claim for the OctoberDecember quarter filed after the one-year period is barred by limitation and dismissed. en-us Fri, 23 Jan 2026 00:00:00 +0530 Fri, 30 Jan 2026 09:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785706 Clarifies that for refund of cenvat credit relating to deemed exports the "relevant date" for limitation is the last day of the period (quarter) for which refund is claimed, and the statutory one-year limitation runs from that date. The procedural scheme permitting an initial one-month filing and any prescribed extended period must be read against that relevant date; consequently a refund application filed more than one year after the quarter end is time-barred. The decision concludes that a claim for the OctoberDecember quarter filed after the one-year period is barred by limitation and dismissed. Case-Laws Central Excise Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785706