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2015 (4) TMI 29 - GOVERNMENT OF INDIARefund claim for the unutilized cenvat credit - jurisdiction of revision authority - period of limitation for filing of appeal - applicant filed this Revision Application after expiry of more than 9 months from date of receipt of impugned Order-in-Appeal - Exemption under Notification No. 30/2004-CE dated 09.07.04 - Held that:- revision application is filed on 21.8.2012 against the impugned orders-in-appeal No. 261/10 dated 07.12.2010. The said application is filed after the expiry of 3 months initial time period and also even after the lapse of condonable-period of 3 months. The revision application filed after stipulated time period is clearly time barred and is not maintainable at all. Applicant has claimed that said order was received on 1.1.12. But no evidence has been produced in support of their claim of receiving said order on 1.1.12. So this contention is not acceptable. As such this revision application is time barred. Refund of unutilized cenvat credit which is not covered under section 35EE read with first proviso to section, 35B(1) of Central Excise Act, 1944. As such, the revision application filed beyond jurisdiction is not maintainable before central Government under section 35EE. Applicant can avail the available appellate remedy under section 35B before Hon'ble CESTAT in accordance with the provision of law. - Decided against assessee.
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