2018 (2) TMI 1180

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....ellant None - for the Respondent. ORDER When this matter was called out, after hearing the Bar on the issue, I find that the issue that falls for consideration is whether the time limit prescribed under Section 11B of the Central Excise Act, 1944 in respect of filing of refund claims whether has to be considered from the end of the quarter as prescribed under Rule 5 of Cenvat Credit Rules....

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....n Bench of the Tribunal in the case of CST, Mumbai-II v. Sitel India Ltd. [2016-TIOL-818-CESTAT- MUM] wherein the Bench has held that refund claims can be filed within one year from the end of the quarter, irrespective of the date of receipt of the FIRCs in that quarter. On perusal of the judgment of Hon'ble High Court, I find that the said judgment has not interpreted the condition of filing ....