Refund Rejection Set Aside as Limitation Computable from Quarter of FIRC Receipt: CESTAT Chennai

Lister Technologies Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, allowed the appeals filed by the appellant against the order rejecting portions of refund claims of unutilized CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004. The dispute concerned the determination of the relevant date for computing the one-year limitation period prescribed under Section 11B of the Central Excise Act, 1944. The appellant, engaged in providing Information Technology Software Services and Business Auxil...