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2018 (11) TMI 1361 - AT - Central ExciseRefund of CENVAT Credit - time limitation for filing appeal - Section 11B of Central Excise Act, read with Rule 5 of the CENVAT Credit Rules, 2004 - Held that:- The Commissioner (Appeals) has decided the issue relying on the decision in case of Deepak Spiner Ltd Vs. CCE, [2013 (11) TMI 1221 - CESTAT NEW DELHI] which is again based on the hon’ble High court of MPs order in case of STI India Vs CCE [2008 (10) TMI 246 - HIGH COURT OF MADHYA PRADESH AT INDORE], where it was held that the time limit as prescribed under Section 11 B is not applicable in the case of refund of unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. The time limit as prescribed in section 11B of Central Excise Act shall not be applicable in the case at hand - appeal dismissed - decided against Revenue.
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