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2019 (2) TMI 1378 - AT - Central ExciseRefund claim - Rule 5 of CCR, 2004 - time limitation - refund rejected on the ground of limitation as the refund claims were filed beyond period of one year from the relevant date as defined under Section 11B - Held that:- In respect of the refund claims filed claiming refund of accumulated CENVAT Credit under Rule 5, the period of limitation as prescribed by the Section 11B will be applicable. The relevant date in respect of such claims of refund under Rule 5 has not been defined by the said Section. Explanation A, to the said Section defines the refund to include the claim for rebate of duty paid on goods exported or in respect of the goods used in manufacture of the exported goods. Explanation B, while defining relevant date denes the relevant date for claiming the rebate of duty on the goods exported out of India or in respect of excisable materials used in manufacture of such goods. The said relevant date does not define the relevant date for the purpose of the refund under Rule 5 of CCR. In case of mPortal India Wireless Solutions Private Limited, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT], relied upon by the appellants the High Court was not even seized with issue application of limitation under section 11B to the cases of refund of accumulated CENVAT Credit under Rule 5 of CENVAT Credit Rules, 2004. Yes, period of limitation as provided under Section 11B will be applicable to refund claims filed in terms of Rule 5 of CENVAT Credit Rules, 2004. - Relevant date for purpose of limitation in respect of refund claims filed under Rule 5, will be the last date of quarter in which the goods were actually exported. The appeal filed by the appellants is allowed and matter remanded back to the adjudicating authority for consideration the refund quarter-wise and determine whether it is hit by limitation or not.
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