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2014 (5) TMI 682 - AT - Central ExciseDenial of refund claim - CENVAT Credit - Bar of limitation - non-supply of documents/ information by the appellant to the Revenue to ascertain appellant’s eligibility to refund claim under Rule 5 of the CENVAT Credit Rules, 2004 - Held that:- time-bar of one year will be applicable to the refunds filed under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification issued under this Rule - as per the provisions of the Rule 5 of CENVAT Credit Rules, 2004, refund of CENVAT credit taken on inputs/ input services used in the manufacture of export goods is only to be made. Therefore, the person claiming refund is bound to prove that a particular quantity of inputs/ input services involving CENVAT Credit have gone into the production of exported goods - on the basis of these documents Revenue cannot ascertain that particular quantities of various inputs/ input services involving particular amount of various duties/tax have been used in the export goods - at page 29 of the appeal papers, there is a detail of various duties involved in the refund claim of ₹ 4,74,415/-, but the supporting Annexures ‘A’, A1, and A2 are not there. Similarly, there are no such details on record before this bench in respect of refund claim - Decided against assessee.
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