Limitation for filing cenvat refund claim shall begin when litigation ends

CESTAT, CHENNAI BENCH India Trimmings (P.) Ltd. Versus Commissioner of Central Excise, Service Tax, Coimbatore FINAL ORDER NOS. 899-901 OF 2012 APPEAL NOS. ST/684-686 OF 2011 AUGUST 29, 2012 ORDER 1. The appellants are in appeal against the impugned orders where the refund claims were dismissed on the ground that the same have not been filed within one year of the duty paid. 2. The facts of the case are that the appellants are 100% EOU. During the course of their manufacturing activity, they have availed credit on inputs and input services. After manufacturing the goods, they ...