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2019 (5) TMI 211 - AT - Central ExciseRefund of accumulated CENVAT credit - time limitation - relevant dates for considering the time limitation - Section 11B of the Central Excise Act - HELD THAT:- This issue is no more res integra and has been settled by various decision of the Tribunal and the High Court that the date of submission of the original claim should be considered for the purpose of reckoning the limitation and not the date of submission of rectified claim. This Tribunal in the case of M/S. KUMARASWAMY MINERAL EXPORTS VERSUS C.C.,C.E. & S. T-BELGAUM [2019 (2) TMI 1378 - CESTAT BANGALORE] has held that the date of filing the refund claim in case where the original refund claim under Rule 5 filed is returned pointing deficiencies and the refund is refilled will be the date of filing the original claim. Thus, the date of filing the original claim should be considered for the purpose of reckoning the limitation - the refund claim filed by the appellant is within the period of limitation. The appeal is accordingly allowed with consequential relief of interest on delayed refund.
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