Quarterly refund claim - refund of cenvat credit - the relevant date for computing one year under...

Quarterly refund claim - refund of cenvat credit - the relevant date for computing one year under Section 11B of the Central Excise Act, 1944 is to be determined by complying Rule 5 of CENVAT Credit Rules, 2004 and the assessee can file the refund claim for a quarter and the last day of the quarter has to be considered for determining the limitation in terms of Section 11B. - AT .....

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