2020 (10) TMI 1106

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....er(Authorised Representative) for the Respondent ORDER This appeal has been filed by M/s Vijay Fire Vehicles & Pumps Ltd. against rejection of refund claim filed under Cenvat Credit Rules, 2004. 2. Learned Consultant for the appellant pointed out that the refund claim has been rejected on the ground of limitation. He pointed out that the manufacture and export of fire vehicle took place i....

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....t of the CENVAT Credit (Third Amendment) Rules, 2012. He pointed out that there was no ambiguity in the notification 27/2012-C.E. (N.T.) dated 18/06/2012 in so far as its application to manufacturer is concerned. Clause 3(b) of notification 27/2012 reads as follows: "3 (b) The application in the Form A along with the documents specified therein and enclosures relating to the quarter for w....

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....on of service had been completed prior to receipt of such payment; or (b) issue of invoice, where payment for the service had been received in advance prior to the date of issue of the invoice.". 3.1 He pointed out that notification 14/2016 was essentially issued to provide some relaxation to service providers. He pointed out that there was no change as far as the its application to ma....

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....e 3(b) was replaced by the following: "(b) The application in the Form A along with the documents specified therein and enclosures relating to the quarter for which refund is being claimed shall be filed as under : (i) in case of manufacturer, before the expiry of the period specified in section 11B of the Central Excise Act, 1944 (1 of 1944); (ii) in case of service pro....