Limitation for CENVAT refund claims runs from the end of the relevant quarter under the quarterly filing scheme.

A refund claim under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 27/2012-CE (NT) was held to be governed by the one-year limitation in Section 11B of the Central Excise Act, 1944, computed from the end of the relevant quarter because the scheme required quarterly filing and linked the claim to the period for which refund was sought. On that construction, the relevant date was 30.06.2012, and a claim filed on 05.06.2013 was within time. The rejection on limitation was therefore unsustainable.

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Issues: Whether the refund claim filed under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 27/2012-CE (NT) dated 18.06.2012 was barred by limitation under Section 11B of the Central Excise Act, 1944.

Analysis: The refund scheme under Rule 5 required the claim to be filed quarterly, and Notification No. 27/2012-CE (NT) expressly linked the claim to the period for which refund was sought while prescribing that the application be filed before the expiry of the period specified in Section 11B. On a harmonious reading, the relevant date for computing limitation was the end of the quarter in which the exports were made. Since the quarter ended on 30.06.2012 and the claim was filed on 05.06.2013, the claim fell within the prescribed one-year period.

Conclusion: The refund claim was not time-barred and the rejection on limitation was unsustainable.

Ratio Decidendi: Where a refund under Rule 5 of the CENVAT Credit Rules, 2004 is required to be filed quarter-wise under the governing notification, limitation under Section 11B of the Central Excise Act, 1944 runs from the end of the relevant quarter.

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