2016 (11) TMI 478

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cenvat Credit Rules. The claims have been filed in terms of Notification No. 5/2006 (CE) NT dated 14.3.2006 . The claims filed on 8.12.09 have been rejected on the ground of time bar vide order in original dated 16.8.2010. At the stage of first appeal, the appellant did not receive favourable order and hence, the present appeal. 3. Heard Shri Manish Saharan, learned Advocate appearing for the appellant and Shri M R Sharma, learned AR appearing for the Revenue. 4. Learned advocate submitted that refund of accumulated cenvat credit is governed by the notification No. 5/2006 CE (NT) dated 14.3.2006 which has been issued under Rule 5 of the Central Excise Rules, 2004. His contention is that such refund claims can be filed without any time lim....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ined one year under section 11 B as the time limit within which the claim should be filed. The rejection is also on account of reason that in terms of clause 2(b) of the notification, the claim should be filed in respect of Export Oriented Units on monthly basis. Clause 2 of the notification reads as follows: "2. The claims for such refund are submitted not more than once for any quarter in a calendar year Provided that where, - (a) The average export clearances of final products or the output services in value terms is fifty percent or more of the total clearances of final products or output services, as the case may be, in the preceding quarter; or (b) The claim is filed by Export Oriented Unit, the claim for such refund may be ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4, or the Service Tax Rules, 1994, in original are filed 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 (1 of 1944)". 14. The said notification prescribes a period of one year, as provided under section 11B of the Central Excise Act, for the purpose of making application in Form-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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... this finding is applied in the present case, I find that for the period of export of November, 2008 to September, 2009, the claim has been filed on 8.12.09 working backwards, this would mean that the claims pertaining to the export period 8.12.08 to 30.9.09 (i.e. date of filing refund claim) would be considered as within time and the claim pertaining to the period prior to 8.12.08 would be hit by time bar. 9. Learned advocate has referred to several case laws / to support his view that there is no time limit prescribed for claims to be made under Rule 5. In the case of Good Year, the discussion is about notification No. 85/87 CE (NT) and refund claim under the erstwhile Rules 57F. In the case of Quality BPO Service Pvt. Ltd., the learned ....