𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶: 𝗧𝗶𝗺𝗲 𝗟𝗶𝗺𝗶𝘁 𝗼𝗳 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 𝗠𝘂𝘀𝘁 𝗕𝗲 𝗔𝘀𝘀𝗲𝘀𝘀𝗲𝗱 𝗤𝘂𝗮𝗿𝘁𝗲𝗿-𝗪𝗶𝘀𝗲 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Refund claims must be assessed quarterly, not collectively; appellate tribunals cannot club quarters to determine limitation periods.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Minvesta Infotech Ltd. 𝗜𝘀𝘀𝘂𝗲: Can the appellant claim refunds of accumulated CENVAT credit deemed time-barred by the adjudicating authority based on statutory limitations? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant's six refund claims for CENVAT credit (October 2015–March 2017) were partially rejected as time-barred and inadmissible.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal held that refund claims filed quarterly must be assessed individually for limitation. While rejecting the claims as time-barred, it noted the appellant could seek recredit under Notification No. 27/2012, as amounts were debited before filing. The Tribunal dismissed the appeal, limiting its scope to Rule 5 adjudication.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Minvesta Infotech Ltd. vs. Commissioner of GST & Central Excise, Chennai – Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 16 November 2022 📜 Refund claims for CENVAT credit must follow quarterly time limits, with recredit relief available under Notification No. 27/2012 provisions.