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2018 (7) TMI 1059 - AT - Service Tax100% EOU - Refund of accumulated CENVAT Credit - time limitation - appellant filed application seeking refund of cenvat credit for the period from 01.04.2011 to 31.03.2012 and 01.04.2012 to 31.03.2013 on 30.03.2015 along with the documents - refund was rejected on the ground of time limitation - Section 11B of the Central Excise Act - Rule 5 of Cenvat Credit Rules read with Notification 5/2006 dated 14.03.2006. Held that:- This issue has been considered by the Hon'ble Gujarat High Court in the case Indo-Nippon Chemicals Co. Ltd. Vs. Union of India [2002 (2) TMI 136 - GUJARAT HIGH COURT], where it was held that Since the provisions of the Act, do not expressly exclude applicability of Sections 4 to 24 and particularly Section 17 of the Limitation Act, the said provision of the Limitation Act can be made applicable to refund claims filed under Section 11B of the Act Madras High Court in the case of Celebrity Designs India Pvt. Ltd. [2015 (3) TMI 660 - MADRAS HIGH COURT] has categorically held that the one year limitation as provided in Section 11B is applicable for claiming refund under Rule 5 of Cenvat Credit Rules. There is no infirmity in the impugned order rejecting the refund claim as time-barred - appeal dismissed - decided against appellant.
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