Limitation period on CENVAT Refund claim –CESTAT direct Appellant to submit relevant documents to original authority

Vestas Technology R&D Chennai Private Ltd. Vs The Commissioner of GST & CE (CESTAT Chennai) During the course of hearing learned consultant for the appellants could not produce documents to prove that the claims filed by the appellants were in time as enunciated by the larger Bench in the case of M/s. Span Infotech India Pvt Ltd , Thus, it was not possible for us to verify the claim of the appellants that the respective refund applications have been filed within one year of realization of the export proceeds in the relevant quarter. Under such circumstances, we are of the considered op...