Rule 5 refund limitation follows the notification's relevant date, not a mechanical Section 11B computation.

Rule 5 refund claims under the Cenvat Credit Rules, 2004, read with Notification No. 27/2012-CE(NT), were treated as governed by the notification's specific relevant date for limitation. The text notes that the claims were filed within one year from the end of the relevant quarter, and later Tribunal rulings were relied on to distinguish contrary Revenue authority. On that basis, Section 11B of the Central Excise Act was not applied mechanically to defeat timely Rule 5 refund claims, and the refund claims were regarded as within time and allowable.

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

Analysis: The refund claims were filed within one year from the end of the relevant quarter. The Tribunal noted that the decision relied upon by the Revenue had been distinguished in later Tribunal rulings which treated the specific relevant date provided in the notification as governing the limitation computation for Rule 5 refunds. On that basis, the contrary view on limitation was not accepted for the present claims.

Conclusion: The refund claims were held to be within time and allowable.

Final Conclusion: The appeals succeeded and the assessees' entitlement to refund was upheld.

Ratio Decidendi: Where a refund notification under Rule 5 prescribes a specific relevant date, limitation is to be applied with reference to that notified date and not by mechanically applying Section 11B so as to defeat a timely refund claim.

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