Limitation for Cenvat refund claims runs from the day after export when computing the one-year filing period.

A refund claim under Rule 5 of the Cenvat Credit Rules, 2004, read with Notification No. 5/2006-CE(NT), was examined for limitation under Section 11B of the Central Excise Act, 1944. For computing the one-year period, the first date of export was excluded under Section 9 of the General Clauses Act, so the limitation period ran from 1/5/2009 and expired on 30/4/2010. As the claim was filed on 30/4/2010, it was treated as within time; rejection of the refund of Rs. 1,58,556/- was held unsustainable, while the partial rejection of Rs. 1,615/- remained undisturbed.

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Issues: Whether the refund claim was barred by limitation under Section 11B of the Central Excise Act, 1944 when filed on 30/4/2010 for exports made on 30/4/2009, 31/5/2009 and 30/6/2009.

Analysis: The refund was claimed under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 5/2006-CE(NT) dated 14/3/2006. For computing the one-year period, the first date of export had to be excluded under Section 9 of the General Clauses Act. On that basis, the limitation ran from 1/5/2009 and the last date for filing the claim was 30/4/2010. The claim having been filed on that date, there was no delay.

Conclusion: The refund claim was within limitation, and rejection of refund of Rs. 1,58,556/- was unsustainable; the partial rejection of Rs. 1,615/- remained undisturbed, resulting in a partly allowed appeal.

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