Appellant Wins Refund Claim Under Rule 5 Cenvat Credit Rules; Court Overrules Late Filing Rejection Based on Tribunal Precedents.

The court ruled in favor of the appellant, allowing the refund claims under Rule 5 of the Cenvat Credit Rules, 2004. Despite the initial rejection due to late filing beyond the one-year limit of Section 11B of the Central Excise Act, 1944, the court accepted the appellant's argument referencing tribunal decisions. The decision considered the relevant dates as per notifications, aligning with the precedent set in M/s USV Ltd. vs C.C.E. & S.T. Daman, and distinguished it from the respondent's cited decision by the Madras HC.

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The case involves two refund claims under Rule 5 of Cenvat Credit Rules, 2004, for periods in 2014. The claims were rejected due to being filed after the one-year time limit under Section 11B of the Central Excise Act, 1944. The appellant argued citing a decision in M/s USV Ltd. vs C.C.E. & S.T. Daman, supporting refund claims filed within one year of the quarter end. The respondent relied on a decision of the Hon'ble Madras High Court, emphasizing the application of Rule 5 of Cenvat Credit Rules, 2004 in determining the one-year period under Section 11B. The appellant distinguished this decision with reference to a case in M/s Kumaraswamy Mineral Exports vs CCE & ST - Belgaum, where specific relevant dates in a notification were considered. The court, considering these arguments, allowed the refund claims based on the cited tribunal decisions, ultimately ruling in favor of the appellant.

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