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2012 (10) TMI 915 - AT - Central ExciseRefund of cenvat credit - Period of limitation - 100% EOU - accumulated CENVAT credit at the time of debonding – refund claim was rejected as time barred as the refund related to period from 1.4.2005 to 31.3.2007 and the claim having been received on 9.4.2008 – Held that:- Claim for refund of CENVAT credit relating to export should be made on a quarter basis is more for administrative convenience and this is to discourage the exporters to prefer too many claims leading to voluminous work at the divisional level. This does not specify any time limit for claiming the refund of credit - refund of CENVAT credit can be allowed only after the export has taken place - refund claimed in any quarter should relate to CENVAT credit on inputs contained in goods exported during that quarter or earlier quarters and not in respect of goods to be exported - refund claim has been rejected is not sustainable - matter is remanded to the original authority
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