2012 (9) TMI 203

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....D.P. Naidu, SDR For the Respondent   The appellants are in appeal against the impugned orders where the refund claims were dismissed on the ground that the same have not been filed within one year of the duty paid.   2. The facts of the case are that the appellants are 100% EOU. During the course of their manufacturing activity, they have availed credit on inputs and input services....

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....he appellants submits that as there was a dispute of eligibility of CENVAT credit availed by them, therefore unless and until the dispute is settled, they are not entitled for refund claims and when the dispute was settled in their favour on 28.1.2009, within one year of the said order, they have filed the refund claims. Therefore, they are entitled for refund claims as per Notification No.5/06. T....

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....181) ELT 154 (SC) and Utttam Industries Vs CCE Haryana 2011-TIOL-23-SC-CX.   5. Heard both sides. Considered their submissions.   In this case, these facts are not in dispute that initially CENVAT credit availed by the appellant was denied and the same was settled in their favour on 28.1.2009 and within one year of 28.1.2009, they have availed refund claims. As per Notification No.....