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2016 (6) TMI 353 - AT - Central ExciseClaim for refund of Cenvat credit of Additional Duties of Excise [Textiles and Textile Articles] - AED [T&TA] rejected - eligibility of the appellant for refund of AED [T&TA] lying in their Cenvat account from the date of exemption notification - applicability of time limit for the claim under Rule 5 - Held that:- The amount of ₹ 22,54,910/- taken credit in November 2010 the books resulting in their eligibility to claim for which the claim is filed on 18/5/2011 cannot be considered as hit by time bar. The said claim is within one year, which is a general time limit, from the date of credit. The consideration that the claim should have been filed within one year of export is not applicable to the present case as the amount was claimed as rebate initially well within time. Regarding the remaining amount of the claim for which also the present refund claim relates, it is seen that the claim filed on 18/5/2011 cannot be extended to cover a credit available in the books of appellant on 09/7/2004. Even if it is considered that no specific time limit is prescribed for refund claim under Rule 5 in terms of Section 11B, the present claim for this amount after a period of more than six years cannot be covered even applying the provisions of General Clauses Act, 1897. We find that the appellant is, in principle, eligible for refund of AED [T&TA] under Rule 5 of Cenvat Credit Rules, 2004. However, considering the facts of the case and the applicability of time limit for such claim, as discussed above, the claim shall be restricted to the AED [T&TA] re-entered in the Cenvat credit account by the appellant in November 2010 and falling under the eligibility under Rule 5. As such the matter has to go back to the Original Authority to examine and quantify the eligible amount of refund in terms of above finding
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