Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 1030 - AT - Central ExciseRefund claim - rejection on the ground that the appellants have filed refund claim after one year from the date of shipment (date of export) therefore, in terms of Section 11B the refund is time bar as the same were filed after one year from the date of export - Held that: - the fact is not under dispute that all the refund claims were filed within one year from the end of the quarter, for which the refund pertains - Rule 5 read with N/N. 5/2006 thus provides that refund should be filed on quarterly basis only after completion of the particular quarter. Therefore, the refund cannot be filed before completion of the quarter - in the facts of the present case, since all the refund were filed within one year from the date immediately after completion of a quarter, even as per the provisions of 11B the refund claims are within time limit. For this reason the refund is not liable to be rejected on time bar - appeal dismissed - decided against Revenue.
|