2023 (10) TMI 672

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.... the lower authorities, viz., the filing of claim beyond the period of limitation of one year from the date of exports and that no justification of inability to utilize the said credit was brought on record. 2. The appellant, a manufacturer of excisable goods, had undertaken exports too and, having availed CENVAT credit on 'inputs' and 'input services' procured for manufacture thereof, sought refund thereof under rule 5 of CENVAT Credit Rules, 2004, which the original authority had rejected on the grounds supra and their appeal thereafter was disposed off by Commissioner of Central Excise (Appeals-II), Mumbai in order [order-in-appeal no. US/93/RGD/2013 dated 28th March 2013  ] upholding the rejection. 3. According to Learned Cou....

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....ENVAT credit attributable to the exported goods and while no conditions other than shipment of goods is qualification for eligibility, the empowerment of the Central Government to prescribe safeguards, conditions and limitations detailed certain conditions and qualification in notification no. 5/2006-CE (NT) dated 14th March 2006. Doubtlessly, those prescriptions should be adhered to, but, considering the nature and purpose of the safeguards compliance is to be scrutinized in accordance the spirit of rule 5 of CENVAT Credit Rules, 2004. 6. We find that the lower authorities have not disputed the factum, or quantity, of goods exported. Rule 5 of CENVAT Credit Rules, 2004 does not prescribe any time-limit therein nor is there any reference....

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....te 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. Admittedly, the respondent has made a claim only invoking Rule 5 of the CENVAT Credit Rules, 2004. In that view of the matter, there cannot be any difficulty for us to hold that the relevant date should be the date on which the export of the goods was made and for such goods, refund of CENVAT credit is claimed.' with the 'date of export' taken as benchmark only in the facts and circumstances and, that too, with the observation that, in the absence of such liberal reading of the limitation, no exporter would be entitled to the scheme itself. Furthe....