2018 (1) TMI 520

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Shri Sanjay Hasija, Superintendent (A.R.): For Respondent ORDER Per: Anil Choudhary The issue in this appeal filed by the appellant-assessee, a 100% EOU is whether their claim of refund of CENVAT credit under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.5/2006-CE (NT) can be rejected on the ground that they have filed one common application for refund for the six-mon....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of Notification No.5/2006-CE (NT) the assessee have not complied with the said provision, as it is laid down that where the claim is filed by EOU, the claim for such refund may be submitted for each calendar month. As the appellant have filed a single claim for two quarter together instead of each calendar month and thus had violated the provisions of the said notification. The learned Commissione....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....be compulsorily filed monthly and/or even if filed quarterly or half yearly or annually, the claim has to be calculated on monthly basis as regards turnover, etc. The General Manager (Finance & Accounts) also urges that the issue is no longer res integra and the Division Bench of this Tribunal considering the same notification in the case of Western Cans Pvt. Ltd. Versus CCE, Mumbai-I - 2011 (270)....