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2016 (11) TMI 478 - AT - Central Excise100% EOU - Rejection of refund claim - accumulated cenvat credit - Rule 5 of the Cenvat Credit Rules - N/N.5/2006 (CE) NT dated 14.3.2006 - limitation bar - the claim should be filed in respect of Export Oriented Units on monthly basis - Held that: - in terms of clause 6 of the notification 5/2006 read with section 11B, refund claims pertaining to the period falling within one year from the date on which the refund claim has been filed are to be held as within time; claim prior to this period , will be hit by time bar and to determine the amount of refund allowable I remand the matter to original adjudicating authority to quantify and allow the refund on the above lines.
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