CESTAT Allows 100% EOU Manufacturer Refund Claim Under Rule 5, Rejects Extended Limitation Period Demand

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....The CESTAT allowed the appeal of a 100% EOU manufacturer against demands raised by the Department for recovery of refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004. The Tribunal held that the appellants were entitled to claim refund for inputs used in exported finished goods, and the Department could not invoke the extended period of limitation on grounds of suppression, mis-declaration, or fraud, as all relevant facts had been previously examined by the Commissioner and Commissioner (Appeals). Citing Supreme Court precedent, the Tribunal found no new evidence justifying extended period invocation. Consequently, the impugned order confirming demands and penalties was set aside, and the appeal was allowed, affirming the appellants' eligibility for refund without liability for extended period demands.....