2018 (8) TMI 1100

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.... Commissioner (AR) for the Respondent(s) ORDER Per: Ramesh Nair The issue involved in the present case is that whether limitation under Section 11B shall apply in case refund claim is filed by the appellant under Rule 5 of Cenvat Credit Rules, 2002 read with Notification No. 05/2006-CE (NT) dated 14.03.2006. The Adjudicating Authority held that one year limitation shall be reckoned from t....

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....(27) STR 134 (Kar.) (b) Commissioner vs. Elcomponics Sales Pvt. Limited - 2014 (310) ELT A89 (All.) 3. Shri K.J. Kinariwala, ld. Dy. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that judgments relied upon by the ld. Counsel have been distinguished in the case of Bostonlogix India (India) Pvt. Limited vs. CCE & ST, Hyde....

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....fication of the fact regarding the receipt of foreign exchange and the related documents. The ld. Commissioner (Appeal) also held that period of one year shall be reckoned from the date of receipt of realization of foreign exchange, which is not correct as per the Larger Bench decision (supra). The period of one year will be reckoned not from the date of receipt of foreign exchange but from end of....