Cenvat credit refund is unavailable when credit was never actually availed and the claim is filed beyond limitation.

A refund of cenvat credit is not maintainable where the amount was only shown as receivable and was never actually taken as credit in the statutory ER-1 returns or excise records. In such circumstances, there is no unutilised credit available for refund. The claim was also held barred by limitation because it was filed nearly 14 to 15 years after the relevant communication, well beyond the prescribed refund period. The rejection of the refund claim was therefore sustained, and the challenge failed in favour of the Revenue.

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Issues: Whether refund of amount shown only as cenvat credit receivable, but never actually availed in ER-1 returns or excise records, was maintainable, and whether the claim was barred by limitation under the refund provisions.

Analysis: The amount claimed was not reflected as cenvat credit in any statutory excise record and had never been taken as credit in the first place. A sum that was never availed as credit cannot be treated as unutilised credit available for refund. The Tribunal also noted that the claim was filed nearly 14 to 15 years after the relevant communication and therefore fell outside the statutory refund period. The claim was thus defective both on the ground of non-maintainability and on limitation.

Conclusion: The refund claim was not maintainable and was also time-barred. The finding of rejection was sustained in favour of the Revenue.

Final Conclusion: The appeal failed and the rejection of the refund claim stood confirmed.

Ratio Decidendi: A refund of cenvat credit is not maintainable where the amount was never actually availed as credit in the statutory records, and a refund claim filed beyond the prescribed period is barred by limitation.

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