2016 (11) TMI 872

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....nt. Shri M.R. Sharma, AR, for the Respondent. ORDER The Appellant has filed this appeal against the impugned orders wherein the refund claim file Under Rule 5 of the Cenvat Credit Rules, 2004, was rejected as time barred. 2. The facts of the case are that the appellant is engaged in the activity export of service during the period of January, 2008 to March, 2008 and October, 2008 ....

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....entral Excise Act, 1944. Aggrieved from the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that as per Rule 5 of the Cenvat Credit Rules, 2004, the appellant is required to file one refund claim in a quarter and time period will apply as per Section 11B of the Act. Admittedly, for the quarter January, 2008 to March, 2008 they were required to file one ....

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....elevant date i.e. date of export in this case. Admittedly, the refund claims in question have been filed beyond one year from the said date of export and the said order of ld. Commissioner (Appeals) has not been challenged by the appellant. In that circumstance, the case relied upon by the appellant are not applicable to the facts of this case. 5. Heard the parties and considered the submi....