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2013 (11) TMI 1221 - AT - Central ExciseBar of limitation Relevant date - Whether the limitation period prescribed under Section 11B would be applicable for cash refund under Rule 5 of the Cenvat Credit Rules, 2002 Refund claim on accumulated cenvat credit under Rule 5 of the Cenvat Credit Rules, 2002 Held that:- Following STI India Ltd. vs. CCE, Indore [2008 (10) TMI 246 - HIGH COURT OF MADHYA PRADESH AT INDORE] - the strict law of limitation provided in Section 11B of the Central Excise Act would not apply to the claim of refund claimed pursuant to notification issued under Rule 57F - Para 6 of the Notification No. 11/2002-CE (NT) dated 1/3/02 issued under Rule 5 of the Cenvat Credit Rules, 2002, simply provides that the application for cash refund of accumulated Cenvat credit is required to be filed to the Assistant Commissioner/Jurisdictional Deputy Commissioner before the expiry of the period in the Section 11B of the Central Excise Act. It does not mention any relevant date Order set aside Decided in favour of Assessee.
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