2020 (4) TMI 445

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..... Gyanendra Kumar Tripathi, Authorised Representative for the Respondent PER: ARCHANA WADHWA Brief facts of the case are that the appellant registered with the Department for manufacturing machinery and fabricated parts for Indian Railways vide Service Tax Code AABCT0083GSD003, were availing the Cenvat credit facility under the CENVAT Credit Rules, 2004 (hereinafter referred to as "the Credit Rul .....

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..... of unutilized input tax credit, they, therefore, filed refund claim of this unutilized Cenvat credit of Rs. 12,68,033/-, on 31.12.2018, under Section 11B of the Central Excise Act, 1944 (hereinafter referred to as "the Act") as made applicable to the Service Tax matters vide Section 83 of Finance Act, 1994, before the Adjudicating Authority. 3. The Adjudicating Authority vide the impugned order, .....

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..... cise, New Delhi 1998 (98) E.L.T. 583 (S.C.), has held as under:- "Refund - Limitation - Refund claim filed before Departmental authorities to be governed by the time limit provided under the statute - General Law of Limitation not available - Decisions where assessee has invoked extraordinary jurisdiction of the High Courts and the Courts have applied the period of limitation of 3 years - Inappl .....

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