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2019 (6) TMI 563 - AT - Central Excise100% EOU - Refund claim - time limitation - rejection of refund on the ground that the date of issue of invoice is more than one year prior to refund claim - HELD THAT:- The appellant had taken the cenvat credit in the month of March 2014 though the invoices were issued during the year 2012 because during the relevant period the restriction of one year was not there under the Cenvat Credit Rules and the said restriction of one year to avail the cenvat credit came from September 2014 whereas in the present case, the credit was availed in March 2014 and refund was also filed in March 2014 itself which is falling within the one year time limit. As per the provisions of Rule 5, it is clear that the time limit, if any has to be counted from the relevant period in which the credit was availed and in the period in which services were received. Therefore, the basis on which the refund is rejected is not correct and not in accordance with law. The refund is not time-barred - refund allowed - appeal allowed - decided in favor of appellant.
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