2010 (6) TMI 529

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..... this order and restore the order of the original authority. Held that: the Tribunal followed a judgment of Hon’ble M. P. High Court wherein it was held that law of limitation under Section 11B of the Central Excise Act did not apply to refund of Cenvat credit accumulated owing to export of finished goods - Hence, the Revenue’s application for staying the operation of the impugned order and the .....

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..... of the Cenvat Credit Rules, 2004. Revenue seeks stay of operation of this order and restore the order of the original authority on the ground that the claim for refund of balance amount rejected by the original authority as barred by limitation, was in accordance with law. 2. We have heard both sides and perused the case records. 3. We find that the impugned order is consistent with the Tribun .....

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