Time Limit for CENVAT Credit Refund Claims Set by Quarter-End of FIRC Receipt u/r 5.

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....Refund of unutilized CENVAT credit - relevant date for the purposes of deciding the time limit for consideration of refund claim under Rule 5 of CENVAT Credit Rules may be taken as the end of the quarter in which the FIRCs are received in cases where refund claims are filed on a quarterly basis - AT....