Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2015 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 660 - HC - Central ExciseDenial of refund claim - Refund claim of accumulated CENVAT Credit - Claim barred by limitation - Duty drawback claim - Tribunal, by following the decision of the Madhya Pradesh High court in the case of STI India Ltd. V. CCE reported in [2008 (10) TMI 246 - HIGH COURT OF MADHYA PRADESH AT INDORE] dismissed the appeal holding that the limitation prescribed under the provisions of Section 11B of the Central Excise Act will not apply to the case - whether the refund claim is filed within the period prescribed under Section 11B of the Central Excise Act - Held that:- In exercise of the powers conferred by rule 5 of CENVAT Credit Rules, 2002, the Central Government hereby directs that refund of CENVAT credit of specified duty allowed in respect of inputs used in or in relation to the manufacture of final products which are cleared for export under bond may be allowed subject to the safeguards, conditions and limitations, set out in the notification No.11/2002-C.E.(N.T.). The application in Form A along with the proof of due exportation and the relevant extracts of the records maintained under the said rules or the deemed credit register maintained in respect of textile fabrics, as the case may be, in original are lodged with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, before the expiry of the period specified in section 11B of the Central Excise Act, 1944 - Section 11B, prescribes the limitation date and the Notification 11 of 2002 dated 1.3.2002, which the Department failed to enclose in the typed set of papers and in all fairness produced before this Court by the counsel for the first respondent, it is clear that refund application should be filed before the expiry of the period specified in Section 11B of the Central Excise Act. - Here is a case, where the claim for refund is filed after a period of one year and hence, the same is clearly hit by the provisions of Section 11B of the Central Excise Act read with Notification No.11 of 2002 dated 01.03.2002 - Decided in favour of Revenue.
|