2015 (12) TMI 1056

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..... P.M. Saleem, Member (Technical) For the Petitioner: Shri Omkar Sharma, Advocate For the Respondent : Shri S.K. Shukla, Authorised Representative ORDER Per : Mr. P.M. Saleem The appellant herein has filed two appeals in respect of two Orders-in-Original and two Orders-in-Appeal, on the same issue for different period. Hence, both the appeals are taken up together for disposal. 2....

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....ntention is that Section 11B is applicable only to the refunds of duty and interest; whereas refund of CENVAT credit is governed by Rule 5 of Cenvat Credit Rules which has not prescribed any time-limit. He also contends that they have filed the refund claims within one year of the quarter-ending, pertaining to the quarter for which the refund claims are made. He also relied upon case laws, especia....

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....e Form A along with the documents specified therein and enclosures relating to the quarter for which refund is being claimed shall be filed by the claimant, before expiry of the period specified in Section 11B of the Central Excise Act, 1944." He therefore, contends that time-limit of one year prescribed under Section 11B will be applicable for refund of CENVAT credit also. He relies upon the d....

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....B of the Central Excise Act would be computed from this date and refund claims submitted within the said time limit of one year from the said date would be eligible for refund. We find fort for our view from the decision of the Hon'ble Madras High Court in the case of GTN Engineering (I) Limited vs. CCE, Coimbatore (supra) read with the decision of the Hon'ble Gujarat High Court in the case of....