TaxTMI 
TaxTMI 
2015 (1) TMI 503
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....tion. 2. Brief facts of the case are recaptured from Order-in-Appeal to appreciate the issue. Appellant is a 100% E.O.U. and engaged in the manufacture and export of 'Slate stone & sand stone' falling under Chapter 25 of the first schedule to the Central Excise Tariff Act, 1985 has filed a refund claim of Rs. 111282/- under Rule 5 of the Cenvat Credit Rules, 2004 (hereinafte referred to as the Credit Rules), in respect of the unutilized Cenvat Credit taken on input services during the period January, 2010 to March, 2010. The instant refund claim is filed by the appellant on the grounds that no domestic clearance of finished goods was made by them during the relevant period thus; the Cenvat Credit availed on input services could not ....
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....ent of duty. Section 11B of Central Excise Act 1944 referred to refund of duty paid. Refund claim was not of duty paid but of Cenvat credit already taken. Relying upon Tribunal's judgement in the case of Swagat Synthatic Ltd. 2007 (220) E.L.T. 949 (Tribunal) upheld by Gujrat High Court 2008 (232) E.L.T. 413 (Gujrat) where it was held that accumulated credit was akin to credit in PLA, claim was not considered time barred. It was also held that notification No. 5/2006-CE(NT) did not specify any time limit. 6. Ld. DR responded to the contentions raised by appellants and relied upon Madras High Court's judgement in the case of Commissioner of Central Excise, Coimbatore Vs. GTN Engineering (I) Ltd. 2012 (28) S.T.R. 426 (Mad.) where Hon'ble Hi....
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.... it is applicable only in case of duty paid and not on the CENVAT credit facilities. As already pointed out, to tide over the situation and also to make eligible for the manufacturer of the final products which is 100% export oriented, Rule 5 of the CENVAT Credit Rules, 2004, entitles for making claim for refund of CENVAT credit and the relevant portion of the said rule reads as under : RULE 5. Refund of CENVAT credit. - Where any input or input service is used in the manufacture of final product which is cleared for export under bond or letter of undertaking as the case may be, or used in the intermediate product cleared for export, or used in providing output service which is exported, the, CENVAT credit in respect o....
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....rm-A along with prescribed enclosures and also the relevant extracts of the records maintained under the Central Excise Rules, 2002, Cenvat Credit Rules, 2004 or Service Tax Rules, 1994 in original. That application should be filed before the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be. For the purpose of finding out as to the relevant date for the purpose of making claim for refund of CENVAT credit, Rule 5 should be made applicable. It is the contention of the learned counsel for the assessee that the provision defining relevant date does not cover the claim for refund of CENVAT credit. We may point out that when a statute empowered for such claim, the said provision must be rea....
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....m cannot be filed, limitation provided under Section 11B has to be satisfied. Though Rule 5 does not prescribe any specific relevant date, it has to be the date on which final products are cleared for export. If any other conclusion is arrived, it will result in disentitling any person to claim of refund of Cenvat credit CESTAT's view that no time-limit was applicable for refund of Cenvat credit, found to be incorrect. 7. Heard both sides and examined the records. Issue involved for consideration is where the provision of Section 11B of Central Excise Act, 1944 does not cover refund of Cenvat credit and whether Notification No. 5/2006-C.E. (N.T.) will be applicable for that purpose. While going through the judgment of Hon'ble High Court ....