2022 (9) TMI 898

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... JUSTICE UMESH M ADIGA APPELLANT (BY SRI M S NAGARAJA, ADVOCATE) RESPONDENT (BY SRI JEEVAN J NEERALGI, STANDING COUNSEL) JUDGMENT P.S. DINESH KUMAR J, This appeal by the assessee has been admitted to consider following two questions of law: "(1) Whether the Tribunal is justified and correct in prescribing the period of limitation for refund of unutilized CENVAT credit when ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....und application for the period January 2005 to March 2006. The Assistant Commissioner, Central Excise vide Order-in-Original dated 20.12.2007 rejected the claim on the ground of limitation. The Commissioner (Appeals) confirmed the said order vide order dated 14.01.2009 in Order-in-Appeal No.35/2009. On further appeal, the CESTAT in Appeal No. E/294/2009-DB vide order dated 21.02.2019 set aside the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Limited 2020 (32) GSTL 176 (Kar) (para-11). 4. We have carefully considered the rival contentions and perused the records. 5. The appellant has filed the refund application for the period of January, 2005 to March, 2006. The application has been submitted on 31.03.2007. In view of the law laid down in Suretex referred supra, the period of limitation will be applicable for refund claims of ....