CENVAT Credit Refund must be claimed within one year from date specified in Section 11-B

Suretex Prophylactics India Private Limited Vs Commissioner of Central Excise (Karnataka High Court)  In the instant case, the appellant has obtained registration under the provisions of Finance Act, 1994 in the category of service provider as “scientific and technical consultancy services”. As the entire taxable services rendered by the appellant for exporting outside India and on account of appellant not having any domestic service tax liability, the input service credit availed by it on the taxable input services, received by it remained unutilized. Hence, appellant sought for refund o...