2017 (5) TMI 945

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....eal against Order-in-Appeal No. 79/2011 dated 15.3.2011 passed by the Commissioner (Appeals), Jaipur-II. 2 (i) The brief facts are that the appellant is engaged in the manufacture of cotton yarn and manmade yarn of synthetic and artificial staple fibres classifiable under Chapters 52, 54 and 55 of Central Excise Tariff. The appellant filed refund claim under Rule 5 of Cenvat Credit Rules, 2004 in....

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....the Revenue. 4. When there is no dispute regarding the fact of export of the subject goods and had the exporter filed refund claim later for the subject goods there would have been no objection by the Revenue for granting the refund. The only objection from the Revenue in granting refund is that the goods exported are not related to the quarter or the month of the refund claim filed by the appell....

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....n loaded sailed in October, 2007. In other cases the vessel carrying the export goods left during July, 2007-September, 2007 period. Since the refund claim has been filed on 5-5-2008, the same, in respect of all these export consignments, is within the prescribed limitation period, and, in fact, this is not the allegation of the Department. There is no allegation that the Condition 2, 4, 5 or 6 ar....