When assessee’s claim for allowance of CENVAT Credit is pending then application for refund of the same cannot be time barred

HIGH COURT OF JHARKHAND Commissioner of Central Excise versus Tata Motors Ltd. TAX APPEAL NO. 13 OF 2012 JANUARY 15, 2013 ORDER 1. Heard learned counsel for the parties at length. 2. Learned counsel for the appellant assailed the order passed by the Tribunal i .e., Custom, Excise and Service Tax Appellate Tribunal, Kolkata, East Regional Bench, Kolkata passed in Excise Appeal No. 93 of 2006, dated 16.09.2011. 3. The appellant though has raised number of questions of law in the memo of appeal, however, three questions have been pressed specifically which are as under : (i) Whe...