2020 (1) TMI 1492

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....ne year from the relevant date is time barred or otherwise. 2. Shri Dhaval Shah, Learned Counsel appearing on behalf of the appellant argued very strongly that under Rule (5) of Cenvat Credit Rules, 2004, refund cannot be time barred. 3. Shri Rakesh B Bhashkar, Learned Superintendent (AR) appearing on behalf of the revenue submits that in the appellant's own case this tribunal decided the ma....

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.... goods were exported, hence, the refund is admissible to them. 4. The Ld. AR for the Revenue submits that the issue is covered by the decision of Hon'ble Madras High Court in the case of CCE, Coimbatore vs GTN Engineering (I) Ltd. 2012 (281) ELT 185 (Mad.) which have been followed by this Tribunal in the case of Spectramix Plastics vs CCE & ST Vapi 2014 (307) ELT 353 (Tri. -Ahmd). 5. I find ....