CENVAT Credit Refund Time Limit Tied to End of Quarter When FIRC Received, Rule 5, Cenvat Rules.

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....Refund of CENVAT Credit - the relevant date for deciding the time limit for claiming refund under Rule 5 of the Cenvat Rules is the end of the quarter in which the FIRC is received in cases where the refund claims are filed on quarterly basis.....