2021 (10) TMI 336

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....Authorised Representative for the Respondent ORDER The only issue that arises for my consideration in this case is, whether the appellant is entitled for refund under Rule 5 of CENVAT Credit Rules, 2004 (CCR)? 2. Heard Shri Rajeev, learned Consultant for the appellant and Shri P.Gopakumar, learned Authorized Representative for the Respondent. 3. The Adjudicating Authority had rejected the refu....

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....of learned Hyderabad Bench as well as this Bench in the following case laws: (i) Apex CO Vantage India Pvt. Ltd. Vs CCT, Rangareddy-GST, 2018 (6) TMI 814- CESTAT Hyderabad. (ii) Wisdomleaf Technologies Pvt. Ltd. Vs CCT, Bangalore North, 2019 (6) TMI 209- CESTAT Bangalore. Wherein, according to the Revenue, on an identical set of facts, the Tribunals have not accepted the contentions of the ap....

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....t date of the last month of the quarter which would be the relevant date for the purposes of examining if the claim is filed within the limitation prescribed under Section 11-B or otherwise." 6. It is the case of the appellant that the claim of the appellant has been filed before the expiry of the quarter in which one year period from the last date of receipt of falls and accordingly the applicat....