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2015 (6) TMI 375

Head Note:
Denial of refund claim - Bar of limitation - Whether the time limit of one year has provided under Section 11B is applicable for refund under Rule 5 - Held that:- Refund covers the duty of excise on excisable materials used in the manufacturing of goods which are exported out of India. In the present case, the refund is in respect of duty paid on material used in export goods. As per Section 11B(1), the application for refund should be filed before the expiry of one year from the relevant date. As per the definition of ‘relevant date' as mentioned above, as per sub-clause A and B where the refund of excise duty paid in respect of the excisable material used in the manufacture of export goods, the relevant period is one year from the date of export.

It is observed that from clause (c) of proviso to sub-section 2 of Section 11B, it is clear that the refund of credit of duty paid on excisable goods used as inputs in accordance with Rule made, or under this Act, is also covered under Section 11B. The present claim being under Rule 5 and Notification No. 5/2006 - CE (NT) issued there under clearly falls under the said sub-Section (c). In view of this provision, it cannot be said that the time limit of one year as provided under Section 11B is not applicable to refund of Rule 5 of CENVAT Credit Rules, 2004, particularly, when there is a specific para 6 of Notification No. 5/2006-CE (NT) which prescribes the time limit of one year.

GTN Engineering (I) Ltd. (2011 (8) TMI 960 - MADRAS HIGH COURT) time limit of one year is applicable in the case of refund under Rule 5 and Notification No. 5/2006 - CE (NT) issued there under. In view of above settled position, I am of the considered view that refund of the appellant filed after statutory time limit of one year is not admissible being time barred. Therefore, the impugned order is sustainable and the same is upheld. - Decided against assessee.


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