2018 (3) TMI 598

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....R) for the respondent ORDER The claim of the appellant for refund of accumulated CENVAT credit for the period from April 2014 to March 2015, April 2015 to June 2015 and July 2015 to September 2015 is in dispute in this appeal filed by M/s Kineco Kaman Composite India Pvt Ltd against order-in-appeal no.GOA-EXCUS-000-APP-328-330/2016-17 dated 23rd January 2017 of Commissioner of Central Excise....

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....ed Representative contends that the entitlement for refund of accumulated CENVAT credit is subject to such safeguards, conditions, limitations and procedure as are prescribed. 4. The appellant has cited the decision of the Hon'ble High Court of Gujarat in Commissioner of Central Excise & Customs, Surat-I v. Swagat Synthetics [2008 (232) ELT 413 (Guj.)] and of the Hon'ble High Court of Madhya Pr....

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....in 2009 (236) ELT 248 (M.P.) [STI India Ltd. v. Commissioner of Customs and Central Excise, Indore]. In that case, though the Court has held that Clause 6 of Appendix read with Section 11B of Central Excise Act, 1944, cannot be made applicable insofar as the period of limitation is concerned when a claim for CENVAT credit is made, a reading of the said provision shows that there is no reference to....

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....ervice Tax, Mumbai II v. WNS Global Services Pvt Ltd [2016 (44) STR 454 (Tri.-Mumbai)] where, too, reliance has been placed on the prescriptions in rule 5 of CENVAT Credit Rules 2004 which has placed particular emphasis on the relevant period. The intent of rule 5 of CENVAT Credit Rules 2004 is to enable escapement from taxes contained in the value of export goods and in re WNS Global Services Pvt....