2017 (5) TMI 669

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....oducts which are cleared for export to SEZ units. The Refund Sanctioning Authority rejected the refund claim on various grounds including the ground that the claim is time-barred. The appellants filed appeal before the Commissioner(Appeals) and vide order impugned herein, the Commissioner(Appeals) rejected the refund claim as barred by limitation. Hence this appeal. 3. On behalf of the appellant, the learned counsel Shri M.V. Sridhar submitted that the refund claim for the accumulated CENVAT credit of the quarter, April to June, 2008, was filed by the appellant on 25/06/2009. The related consignments were delivered to the SEZ (exporter) on 13th , 18th , 29th April 2008 and on 20/06/2008. That as per the Notification No.5/2006 dt. 14/06/200....

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....d in the SEZ. That in the present case, the last date pertaining to the refund claim is 20/06/2008 which is the date on which the last consignment of the quarter has been received in the SEZ. When this date is taken as the relevant date for computing one year, the refund claim dt. 25/06/2009 is 5 days beyond one year. That therefore the authorities below have rightly rejected the refund claim. He relied upon the judgment in the case of CCE, Coimbatore Vs. GTN Engineering (l) Ltd. [2012(281) ELT 185 (Mad.)] and Spectramix Plastics Vs. CCE & ST, Vapi [2014(307) ELT 353 (Tri. Ahmd.)]. 5.   I have heard the submissions made by both sides. The issue that poses for consideration is whether the refund claim  dt. 25/06/2009 is barre....

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....elevant date is the date of export or the date on which goods crosses the frontier. The said issue has been discussed in the case of GTN Engineering (l) Ltd. (supra). The Hon'ble High Court observed as under:- 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 Central Excise, as the case may be. For the purpose of fi....