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2013 (11) TMI 1221

Head Note:
Bar 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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