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2014 (6) TMI 826 - AT - Central ExciseDenial of refund claim - Surrender of registration - Whether refund claim filed by the appellant under Rule 5 of the Cenvat Credit Rules, 2004, after surrender of the registration, is admissible or not - Held that:- First appellate authority has rejected the refund claim of the appellant on the ground that appellant has not produced any evidence to prove that the goods have been exported under bond and the unutilized credit has accumulated due to export under bond. It is observed from the case records that the facts available on records clearly suggest that the goods were supplied to 100% EOU under CT-3 certificates as a result of which Cenvat Credit got accumulated in the records of the appellant. These facts are not disputed by the adjudicating authority and Commissioner (Appeals) has clearly gone beyond the scope of the show cause notice to raise the issue of export of goods is not under bond. Refund claim can be filed once in a year and it is not obligatory to file periodical refund claims as prescribed under Notification No.5/2006-CE(NT). It is the case of the appellant that refund claim is filed within a period of one year from the relevant date as specified in Explanation (B) of Section 11B of the Central Excise Act, 1944 - As there is no clarity from the rival submissions made by either sides whether refund claim was filed by the appellant within one year or not. This verification can only be done by the adjudicating authority. For getting this verification made, the matter is required to be remanded back to the adjudicating authority - Decided in favour of assessee.
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