TaxTMI 
TaxTMI 
2026 (1) TMI 1462
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....a) Whether in the facts and circumstances of the case and in law, the CESTAT was correct in holding that refund claim of cenvat credit pertaining to deemed export of goods under rule 5 of the Credit Rules for the quarter October to December, 2009 is hit by the bar of limitation under Section 11B of the Act?" 3. Appellant is a private limited company and is 100% Export Oriented Unit ("EOU"). During the period from October, 2009 to September, 2010, appellant supplied goods to another 100% EOU namely Hikal Ltd. The appellant on 17.03.2011filed application under Rule 5 of the Central Credit Rules, 2004 ("Credit Rules") for refund of unutilized cenvat credit, in following manner. Refund for the Quarter Amount (Rs.) October to Decembe....
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....) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, or (ii) if the goods are exported by land, the date on which such goods pass the frontier, or (iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India; (b) in the case of goods returned for being remade, refined, reconditioned, or subjected to any other similar process, in any factory, the date of entry into the factory for the purposes aforesaid; (c) in the case of goods to which banderols are required to be affixed if removed for home consumption but not so required when exported outside India, if returned ....
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....lause (B) of Section 11B. This position has been not disputed by the respondent. 8. Argument of respondent is that the relevant date, in such case will have to be decided based on the notification issued by the Central Government under Rule 5 of the Cenvat Credit Rules, 2002. At the relevant time, notification issued on 01.03.2002 was in place. The procedure for refund of Cenvat Credit is prescribed in the notification. Clause (2) provides that the EOU can submit/claim refund for each calendar month. Clause (6) provides that application seeking refund should be filed before expiry of period specified in Section 11B of the Act of 1944. 9. Thus, the procedure then existing for claiming refund enabled EOU to claim refund for each calenda....
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....rts Ltd. [2016 (338) E.L.T. 481 (SC)]. Argument is that application filed in March, 2011 can be said to be application made within reasonable time. 12. We are not impressed with the argument. As stated earlier, application for refund could have been filed in the first month immediately after expiry of quarter for which refund was claimed. Thus, the earliest possible opportunity available to the appellant was to file refund in January, 2010, failing which the concept of extended period will come into play. The procedure then existing had a provision that the application for refund of input credit should be made within the time stipulated under Section 11B of the Act of 1944. Undisputedly, Section 11B provides for period of one year from r....