2014 (3) TMI 945

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....he Respondent : Shri G P Thomas, AR PER : H K Thakur This appeal has been filed by the appellant against the OIA No.93/2009(STC)/LMR/Commr.(A)/Ahd., dt. 25.03.2009 - 08.02.2009 holding that appellant was eligible only to file refund claims on monthly basis as per the provisions contained in Notification No.5/2006-C.E.(N.T.) dt. 14.03.2006 and refund claims for the period April 2007 & May 200....

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....Vs. Commissioner of Cus. & C. Ex., Indore [2009 (236) E.L.T. 248 (M.P.)]     iii. Global Energy Food Industries Vs. Commissioner of C. Ex., Ahmedabad [2010 (262) E.L.T. 627 (Tri. - Ahmd.)] 3. Shri G.P. Thomas (A.R.) appearing on behalf of the Revenue defended the stand taken by the adjudicating authority and the first appellate authority. 4. Heard both sides and perused the....

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....Oriented Unit, the claim for the such refund may be submitted for each calendar month." 5. It is evident from the above provisions that refund claims under this notification are required to be filed once in a quarter. However, a proviso is also existing that is case of EOU such refund claims may be submitted for each calendar month. The word used in the relevant proviso is 'may' and not....

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....this refund procedure in any way to the provisions of relevant date under Section 11B of the Central Excise Act, 1944. No time limit has been prescribed in this notification also as to within which time the refund claims (monthly basis or quarterly basis) are required to be filed. In view of the above and the case laws relied upon by the appellant, it has to be held that time limit prescribed unde....