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2011 (4) TMI 898 - AT - Central ExciseRefund of Cenvat credit - Notification No. 05/2006 - Held that:- There is no restriction in the notification that claim for such refund has to be made every quarter. Further, if the purpose was to refer to the quarter or month during which claim was filed there was no need to use the expression given period to which the claim relates. There is no clear provision in law defining what is the the given period to which the claim relates in the facts and circumstances of the case. Considering this position it is ordered that the period starting from one year prior to 1998 till 9.7.2004, the date of abolition of ADE(T&TA) may be taken as the period in respect of amount of Rs.1,80,853/-. This is because the general principle for applying for refund is to submit application within one year from relevant date. The credit in question available in 1998 could have related to exports one year prior to that date. By the same logic, in the case of Rs. Rs.80,567/- it is reasonable to take the period as one year preceding 9.7.2004, the date of abolition of AED (T &TA) - matter remitted to the adjudicating authority to verify the records produce to satisfy assessee's eligiblity for the refund under Rule 5 of the Cenvat Credit Rules read with Notification 05/2006-CE (NT) - in favour of assessee by way of remand.
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