TaxTMI 
TaxTMI 
2013 (11) TMI 1221
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..... Since, during the period of dispute, the appellant could not utilise the Cenvat credit accumulated due to clearances for export under bond under Rule 19 of the Central Excise Rules, they filed an application for cash refund of the accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2002. This application for the quarter from April 2002 to June 2002 was made on 17/06/2003. The Jurisdictional Assistant Commissioner vide order-in-original dated 24/12/2003, sanctioned the refund claim of only Rs. 14,93,835/- for the period from 17/06/2002 onwards and rejected the refund claim of Rs. 45,06,706/- in respect of exports made prior to 17/06/2002, on the ground that the refund claim in respect of exports made prior to 17/06/2002 is t....
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....ory, that since the appellant falls within the jurisdiction of Hon'ble Madhya Pradesh High Court, this judgment is squarely applicable to this case, that same view has been taken by the Tribunal in the case of Elcomponics Sales Pvt. Ltd. vs. CCE, Noida reported in 2012 (279) E.L.T. 280 (Tri. -Del.) and also in the case of Global Energy Food Industries vs. CCE, Ahmedabad reported in 2010 (262) E.L.T. 627 (Tri. -Ahmd.), and that in view of this, the impugned order is not sustainable. 4. Shri Davinder Singh, learned Jt. CDR, defended the impugned order by reiterating the findings of the Commissioner (Appeals) in it and citing the judgments of the Tribunal in the case of CCE vs. Fort William Co. Ltd. reported in 1989 (43) E.L.T. 339 (Tribuna....
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....ulfilled in the notification issued by the Central Government in this regard. During the period of dispute Notification No. 11/2002-CE (NT) dated 01/3/02 prescribed the procedure laying down the safeguards, conditions and limitations. Clause 6 of this notification provides that 'The application in Form A alongwith the proof of due exportation and the relevant extracts of the records maintained under the said rules or the deemed credit register maintained in respect of textile fabrics, as the case may be, in original, are lodged with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, before the expiry of the period specified in Section 11B of the Central Excise Act, 1944'. Earlier i....
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....the strict law of limitation provided in Section 11B of the Central Excise Act would not apply to the claim of refund claimed pursuant to notification issued under Rule 57F. It is, in our opinion, procedural in nature rather than mandatory (see AIR 1992 SC 152). In this case, what was required to be seen by the authorities was whether appellant had submitted along with application all necessary proof regarding exportation of goods and relevant extracts of form R.G. 23A or deemed credit register maintained in respect of textile fabrics in original as the case may be as provided in Clause 6 of Appendix to notification issued under Rule 57F. Once the appellant (Assessee) was able to satisfy these requirements to the satisfaction of authority c....
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....a) of which defines 'relevant date' with regard to export rebate as under :- relevant date means, - (a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods, - (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, 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 ; Other clause of Explanation 'B' to Section 11B are not releva....