Limitation for refund of accumulated Cenvat credit does not automatically follow Section 11B where Rule 5 governs export-related claims.

Refund of accumulated Cenvat credit under Rule 5 for export-related credit was held not to be governed by the strict limitation regime in Section 11B of the Central Excise Act, 1944, because that provision's relevant-date framework did not specifically cover this category of refund. The date of export could not automatically be treated as the starting point for limitation in such claims. The rejection of the refund as time-barred was therefore unsustainable, and the refund could not be denied on limitation grounds.

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Issues: Whether the refund claim of accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 could be rejected as time-barred by applying the limitation period and relevant date under Section 11B of the Central Excise Act, 1944.

Analysis: The refund claim was made under Rule 5 of the Cenvat Credit Rules, 2004 for accumulated credit relating to exports. The absence of any specific provision prescribing the relevant date for such claims meant that the date of export could not automatically be treated as the starting point for limitation. The limitation structure in Section 11B of the Central Excise Act, 1944, including its explanation on relevant date, did not squarely cover this category of refund. The decision followed the settled view that cash refund of accumulated credit under Rule 5 is not governed by the strict limitation regime applicable to ordinary refund claims under Section 11B.

Conclusion: The rejection of the refund claim on the ground of limitation was unsustainable and the refund could not be denied as time-barred.

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