2016 (12) TMI 23

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....ate Present for the Respondent: Sh. G. R. Singh, AR Per: B. Ravinchandran: The appellant are aggrieved by the order dated 02.03.2009 of Commissioner (Appeals) Jaipur-II. The issue involved in the present appeal is relating to rejection of refund claim of additional duties of excise. The refund claim consisting of two components, Rs. 24,23,248/- relatable to input credit in respect of goods use....

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....period specified in Section 11B of the Central Excise Act, 1944. In the present case, the appellant exported the goods in the year 2004 and filed the refund claim under Rule 5 of Cenvat Credit Rules, 2004 on 27.08.2007 before the jurisdictional Assistant Commissioner. The refund claim was filed well beyond the period of one year from the date of shipment. The appellants pleaded that they have file....

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....t though no specific relevant date is prescribed in the Notification, the 'relevant date' must be the date on which the final products are cleared for export. If any other conclusion is arrived, it will result in disentitling any person to make a claim for cenvat credit. Accordingly, the Hon'ble High Court held that time period of one year should be reckoned the date of export of goods. As such, w....