2018 (4) TMI 653

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....g aggrieved with the order passed by the Commissioner (Appeals) vide which he has rejected the Revenue's appeal, Revenue has further filed the present appeal. 2. After hearing the learned AR, I find that the issue relates to limitation for refund claim of the CENVAT Credit in terms of Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 227/12 dated 18.6.2012, in respect of export....

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....e particular quarter. Therefore, the refund cannot be filed before completion of the quarter. Accordingly the period for filing refund is reckoned from the date immediately after a particular quarter. Accordingly, one year period provided under Section lIB also to be taken from the date when the refund is allowed to be filed. Accordingly, in the facts of the present case, since all the refund were....