TaxTMI 
TaxTMI 
2020 (3) TMI 654
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....tral Excise Act, 1944 should be applicable for claiming the refund amount. The issue arising out of the present dispute is no more res integra in view of Order No. A/85514/2019 dated 13.03.2019 of this Tribunal, passed in the case of Technocraft Industries (I) Ltd. The Tribunal has held that the limitation period provided under Section 11B ibid is applicable for refund claim of accumulated Cenvat credit in terms of Rule 5 ibid. The relevant paragraphs in the said order are extracted herein below:- "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....
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....ad to find out as to the relevant date. Rule 5 specifies that "where any input or input service is used in the manufactures of final product which is cleared for export under bond or letter of undertaking 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. Admitt....
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.... ground of limitation. 17. The learned counsel would also rely upon a Judgment of Madhya Pradesh High Court at Indore reported in 2009 (236) E.L.T. 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 Rule 5. With great respect, we are not in agreement with the said judgment as the judgment was rendered based on the rules and the notification which are procedural in nature. As we have found that but for the provis....