2019 (3) TMI 1962

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....pellant : Shri Abhinav Kalra (C.A.) For the Respondent : Shri Gyanendra Kumar Tripathi (Dy.Commr.) (A.R.) ORDER Per ANIL G. SHAKKARWAR : After hearing both sides, duly represented by Shri Abhinav Kalra, learned Chartered Accountant for the appellant and Shri Gyanendra Kumar Tripathi, learned Dy.Commissioner (A.R.) for the Revenue, I note that the issue involved in the present appeal is....

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....re the said refund was disallowed. On perusal of relevant date under section 11B I did not find any clause covering the issue related to filing claim of unutilized Cenvat credit under Rule 5. Under the heading "relevant date" under Section 11B of Central Excise Act, 1944 the residuary clause is "in any other case the date of payment of duty". In the present case the question of payment of duty doe....