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2019 (3) TMI 1962 - CESTAT ALLAHABADRefund of unutilized Cenvat credit - Time limitation - Section 11B of Central Excise Act, 1944 - rejection also on the ground that the services are not eligible input services - HELD THAT:- On perusal of relevant date under section 11B I did not find any clause covering the issue related to filing claim of unutilized Cenvat credit under Rule 5. Under the heading “relevant date” under Section 11B of Central Excise Act, 1944 the residuary clause is “in any other case the date of payment of duty”. In the present case the question of payment of duty does not arise since refund is in respect of the accumulated Cenvat credit - the lacuna in Notification No.27/2012-CE(NT) which provides procedure for filing application for refund of unutilized Cenvat credit was identified by authorities and through Notification No.14/2016-CE(NT) dated 01.03.2016 and the said Notification No.27/2012 was amended to the effect that time limit was fixed for one year for claiming such refund of accumulated Cenvat credit from the date of receipt of payment in convertible foreign exchange - the finding by Revenue that said refund was hit by limitation under section 11B is not sustainable. CENVAT Credit - denial of refund on the ground that the said services were not eligible as input services - HELD THAT:- As on the date of filing of refund applications, the said credit was available on record and was not denied to be admissible to the appellant. Therefore as per provisions of Rule 5 of Cenvat Credit Rules it was accumulated Cenvat credit and as such subsequently it could not be denied to the appellant. Appeal allowed - decided in favor of appellant.
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