https://www.taxtmi.com/caselaws?id=792531 For refund of unutilised Cenvat credit under Rule 5 read with Notification No. 27/2012-CE (N.T.), limitation is computed from the end of the relevant quarter, and a claim filed within one year from that date is not time-barred. The text also states that interest under Section 11BB of the Central Excise Act, 1944 applies when refund is not sanctioned within three months of receipt of the refund application, and later processing after remand does not alter the original filing date for this purpose. On that basis, the limitation rejection was unsustainable and statutory interest followed on the delayed refund. en-us Thu, 30 Apr 2026 00:00:00 +0530 Fri, 29 May 2026 11:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792531 For refund of unutilised Cenvat credit under Rule 5 read with Notification No. 27/2012-CE (N.T.), limitation is computed from the end of the relevant quarter, and a claim filed within one year from that date is not time-barred. The text also states that interest under Section 11BB of the Central Excise Act, 1944 applies when refund is not sanctioned within three months of receipt of the refund application, and later processing after remand does not alter the original filing date for this purpose. On that basis, the limitation rejection was unsustainable and statutory interest followed on the delayed refund. Case-Laws Central Excise Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792531