Time limit prescribed u/s 11-B of Central Excise Act applicable for claiming refund of accumulated CENVAT credit: HC

EX/ST/VAT : In respect of refund claims made under rule 5 of CENVAT Credit Rules, 2004 provisions of section 11-B of Central Excise Act, 1944 would be squarely applicable. Thus, refund applications filed under CENVAT Credit Rules, 2004 cannot be without limitation or time prescribed under section 11-B of Central Excise Act

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