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2018 (3) TMI 1374 - AT - Central ExciseRefund of accumulated CENVAT credit - time limitation - Section 11 B of the CEA 1944 - Held that: - the legislatures have not specifically prescribed the relevant date in context with filing of refund application of un-accumulated CENVAT credit in terms of Rule 5 of the CCR. Thus, the refund application filed by the applicant cannot be straight away rejected, by considering the date of export as the relevant date for consideration of such time limit. The Tribunal in the case of JCT Ltd. [2013 (12) TMI 583 - CESTAT NEW DELHI] has held that the refund application cannot be rejected in terms of Section 11B of the Act. Appeal allowed - decided in favor of appellant.
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