TaxTMI 
TaxTMI 
2008 (12) TMI 498
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....-2007 submitted an application for refund of unutilized credit of Additional Duty of Excise paid on Textiles and Textile Articles (T & TA in short) amounting to Rs. 12,04,636/- and the same was received in the Assistant Commissioner's office on 20-10-2007; that the appellant claimed refund of un­utilized credit of Additional Duty of Excise paid on Textiles and Textile Articles in respect of goods cleared for export on payment of Central Excise duty during the period from April, 2003 to June, 2004; that as per the provisions of Section 11B of the Central Excise Act, 1944 (hereinafter referred as the Act), the appellant is required to file refund claim within a period of one year, and thus, the appellant was issued with a SCN dated 21-1-2....
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....169) E.L.T. 162 (Tri.) - Shree Prakash Textile. (b) 2004 (170) E.L.T. 507 (Tri.) - Arcoy Industries. (c) 2003 (158) E.L.T. 215 (Tri.) - Babu Textiles (d) 1990 (48) E.L.T. 333 (AP) - Coromondal Fertilizers, (e) 2006 (202) E.L.T. 199 (T. LB) - Gauri Plasticultrue, (f) 2006 (201) E.L.T. 559 (Kar) - Slovak India Tading (g) 2007 (80) RLT 545 (Tri.) - Bombay Dyeing & Mfg. Co. Ltd. (h) Order No. A/2437/WZB/AHD/07 dated 7-9-2007 [2008 (223) E.L.T. 79 (Tribunal)] in the case of Microstar Computers (i) Mararjee Goc....
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....tains to unutilized credit of additional duty and which is not linked to the export of final product, no time limit is prescribed under Section 11B of the Central Excise Act, 1944 for granting refund of un-utilized credit. 4. I have gone through the case records including record of PH and citations relied upon by the appellant/Advocate. The appellant has filed refund application claiming refund of un-utilised credit of Additional Duty of Excise paid on the Textiles and Textile Articles amounting to Rs. 12,04,636/-, duty paid in respect of export of goods effected during 4/2003 to 6/2004. Since the refund application was filed on 29-10-2007, after a period of one year as stipulated under Section 11B of the Act, the department issued ....
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...., or (ii) if the goods are exported by land, the date on which such goods pass the frontier, or (iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India; (b) in the case of goods returned for being remade, refined, reconditioned, or subjected to any other similar process, in any factory, the date of entry into the factory for the purposes aforesaid; (c) in the case of goods to which banderols are required to be affixed if removed for home consumption but not so required when exported outside India, if returned to a factory after having been removed from such fac....
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....the ground of time-bar aspect. All the sub-clauses i.e. (a) to (eb) deal with the specific situation. Sub-clause (f) also can't be applied since in the present case, the appellant is not seeking refund of duty already paid. What is he asking is the refund of unutilized Cenvat credit. 4.3 The above view has been supported by the following decisions - (a) Sanghi Textiles Ltd. v. CCE, Hyderabad-III [2006 (206) E.L.T. 854] - "Refund claim - Limitation - Cenvat/Modvat - Deemed credit - Section 11B of Central Excise Act, 1944 does not specify anything about refund claim arising under deemed credit, therefore, refund claim in respect of deemed credit not deniable on the ground of limitation". (b) &n....