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2012 (9) TMI 203 - CESTAT, CHENNAIDenial of refund claim as time-barred - dispute of eligibility of CENVAT credit - Held that:- As there was a dispute of eligibility of CENVAT credit availed by assessee which was settled in their favour on 28.1.2009, within one year of the said order, they have filed the refund claims and as per clause (6) of the Notification No.5/06 the appellants are required to file refund claim within one year as stated in Section 11B of the Central Excise Act,1944, the appellants are entitled for refund from the relevant date i.e. settlement of the dispute between the parties - in favour of assessee.
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