2018 (2) TMI 1560

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....And Hon'ble Mr. V. Padmanabhan, Member (Technical) Ms. Surbhi Sinha, Advocate for the appellant Shri H. Saini, DR for the respondent ORDER Per V. Padmanabhan These appeals are filed against various Orders-in-Appeal No. 281/2011 dated 20.10.2011 as well as 5/2013 dated 10.01.2013. The issues involved in both the cases are identical and hence, these are being disposed by this common o....

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.... Saini, D.R. representing Revenue. 3. The learned advocate submitted that the refund claims filed under Rule 5 of the Cenvat Credit Rules have been wrongly rejected on the ground of time bar. It is a settled position of law that the limitation under Section 11B does not apply for refund of accumulated Cenvat credit. In this connection, she relied on the following case laws: i) mPortal ....

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....e is prescribed by Notification No. 11/2002. Even though the notification has made Section 11B applicable, we note that the refund in terms of Rule 5 is different from a claim for rebate on duty paid on excisable goods exported out of India. Refund under Rule 5 is for refund of Cenvat credit accumulated due to export of goods under bond. This refund depends not only upon the accumulated Cenvat cre....

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....the assessee cannot be denied the Cenvat credit. The assessee is entitled to the refund of Cenvat credit. Similarly, insofar as refund of Cenvat credit is concerned, the limitation under Section 11B does not apply for refund an accumulated Cenvat credit. Therefore, bar of limitation cannot be a ground to refuse Cenvat credit to the assessee." 7. Similar views have been taken by the Honorable Gu....