2017 (10) TMI 430

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....issioner (Appeals) who allowed the appeal with consequential relief, therefore Revenue is before me. 2. Shri. A.B. Kulgod, Ld. Asstt. Commissioner(AR) appearing on behalf of the Revenue reiterates the grounds of appeal. He further submits that as per the Hon'ble Supreme Court decision in case of Eagle Flask Industries Limited Vs. Commissioner of C. Ex. Pune[2004(171)ELT 296(S.C.)] the condition of the notification should be scrupulously followed and FOR contravention of any condition, benefit of notification cannot be given to the assessee. This judgment of Hon'ble Supreme Court was not considered by the Ld. Commissioner(Appeals). 3. On the other hand, Ms. Anjali Hirawat, Ld. Counsel appearing on behalf of the Respondent submits t....

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....at the refund claim can be submitted not more than once in any quarter in a calendar year. From the perusal of the provisions, we find that the intent of the legislature was that the assessee should not file refund claim on day to day basis or weekly or invoice-wise. To avoid multiplicity of the refund claim this provision was made, therefore, it is suggested that refund claim can be filed on quarterly basis in a calendar year i.e. not more than four times in a calendar year. It does not mean that the assessee has to file refund claim quarterly. It is not the intent of the legislature. In our opinion, if the assessee files a refund claim once in a year that will also avoid the multiplicity. Therefore we do not find any merit in the denial o....

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....s under this Notification are required to be filed once in a quarter. However, a proviso is also existing that in case of EOU such refund claims may be submitted for each calendar month. The word used in the relevant proviso is may and not shall which means that EOUs are given an additional facility that such refund claims could be filed on monthly basis. But such a proviso does not exclude EOUs from the fact that quarterly refund claims under the Notification cannot be filed by them. Commr. (A) order to that extent is required to be set aside. Fabrimax Engineering Pvt ltd 6.4 Secondly, we find that notification number 27/2012 contemplates for filing of refund claims of unutilised Cenvat credit quarterly, but it does not bar an assessee ....