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2016 (11) TMI 1088 - AT - Central ExciseRefund claim - Rule 5 of Cenvat Credit Rules, 2004 - Held that: - I find that appellant had filed a refund claim of ₹ 12,00,148/- and the claim was sanctioned for an amount of ₹ 7,91,248/-. The claim pertains to October, 2009 to December, 2009 and the new claim also pertains to exactly the same period. I find that the Notification No. 5/2006-C.E. (N.T.), dated 14-3-2006 in clause (2) prohibits filing of more than one refund claim in any quarter in a calendar year. Moreover, the earlier order-in-original dated 20-5-2010 has attained finality as the same has not been challenged by the respondents. It is not open to respondents to raise the issue afresh by filing a new refund claim - appeal allowed - decided in favor of Revenue.
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