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2017 (9) TMI 445 - AT - Central ExciseRefund of unutilsed CENVAT credit - denial on the ground of time limitation and also on the ground that credit was availed for the period in question - Section 11B of Central Excise Act, 1944 - Held that: - The provisions of N/N. 27/2012-CE(NT), dt. 18 06 2012 mandates for filing of one refund claim by the manufacturer of goods within one year from the end of the quarter - An application for refund claim was filed on 30.08.2013 for the exports made by them during the period July to September 2012 and claimed the refund for the balance cenvat credit availed - the refund clam by the appellant is on 30.08.2013 is within the time for the quarter July to September 2012. CENVAT credit - Held that: - there is no provision in Cenvat Credit Rules which indicate that cenvat credit has to be availed during the period when the assessee receive the services nor there is any limitation for availing cenvat credit during the relevant period in question - similar issue decided in the case of K Line Ship Management (India) Pvt. Ltd [2017 (7) TMI 412 - CESTAT MUMBAI], wherein it has been held that unless the assessee is issued a show cause notice for denial of cenvat credit availed under CCR, 2004, refund sanctioned cannot be credited to Cenvat credit during the relevant period in question.
Appeal allowed - decided in favor of appellant.
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