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2014 (4) TMI 335 - AT - Central ExciseDenial of refund claim - Bar of limitation - refund of cenvat credit - export - Held that:- Period of refund claim is January 2004 to March 2004 and the claim was filed on 29.3.2005 - Commissioner (Appeals) also observed that refund claim was filed within a period of one year from the quarter ending March 2004 - An attempt was made by the Ld. AR that decision of JCT Ltd. (2013 (12) TMI 583 - CESTAT NEW DELHI) would not apply in this case as in that case, it was related to EPCG scheme and he submits that both the case laws related to Rule 57F of the erstwhile Central Excise Rules and therefore it is not applicable in the present case. I find that Rule 57F is pari materia to Rule 5 of the Cenvat Cedit rules, 2004. It is noted that both the cases, JCT Ltd. (supra) and STI India Ltd. (2008 (10) TMI 246 - HIGH COURT OF MADHYA PRADESH AT INDORE) are related to refund of unutilized credit on the exported goods. In the present case, I find that refund claim was filed on the unutilized credit on the export goods - Decided in favour of assessee.
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