2019 (4) TMI 1076

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....acture of 100% Cotton Yarn falling under Chapter 52 of the Central Excise Tariff Act, 1985. The appellant had filed a cash refund claim of accumulated CENVAT Credit on 3rd September 2010 pertaining to the period January 2008 to September 2008 under Rule 5 of CENVAT Credit Rules, 2004. Alleging that refund claim was filed beyond the prescribed period under Section 11B of Central Excise Act, 1944, a show cause notice was issued proposing rejection of the same. On adjudication, the refund claim was rejected being barred by limitation prescribed under Section 11B of Central Excise Act. Aggrieved by the said order, appellant filed an appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. ....

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....t Rules, 2004. He submits that therefore the refund claim filed by the appellant after the prescribed period of one year from the relevant date under Section 11B of Central Excise Act, 1944, accordingly, barred by limitation. 6. We have carefully considered the submissions advanced by both sides. 7. The short issue involved in the present appeal for determination is whether the cash refund claim of accumulated CENVAT Credit under Rule 5 of CENVAT Credit Rules, 2004 for the period January to Sept, 2008 filed by the appellant on 3.9.2010 is barred by limitation or otherwise. Undisputedly, the exports were carried out from the date of filing of refund claim. The contention of the appellant that the period prescribed under Section 11B to ....

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....rtaking as the case may be, or used in the intermediate product cleared for export, or used in providing output service which is exported, the CENVAT credit in respect of the input or input service so used shall be allowed." 15. A reading of the above rule, though there is no specific relevant date is prescribed in the notification, the relevant date must be the date on which the final products are cleared for export. If any other conclusion is arrived, it will result in disentitling any person to make a claim of refund of CENVAT credit. Admittedly, the respondent has made a claim only invoking Rule 5 of the CENVAT Credit Rules, 2004. In that view of the matter, there cannot be any difficulty for us to hold that the relevant date s....