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2019 (7) TMI 564 - AT - Central ExciseRefund of unutilized credit - time limitation - refund rejected for having been filed beyond the period of limitation of one year prescribed in section 11B of Central Excise Act, 1944 - N/N. 30/2004-CE dated 9th July, 2004 - HELD THAT:- The original authority has exercised power of dismissal of the application at the threshold by taking recourse to the bar of limitation of time. The claim has been preferred under rule 5 of CENVAT Credit Rules, 2004. The said Rules govern disposition of credit equivalent to duty discharged on raw material, consumables, capital goods and input services procured for, and attributable to, goods that have been exported. That may, or may not, apply to the present dispute. The adjurement of the Hon’ble High Court of Karnataka, in UNION OF INDIA VERSUS SLOVAK INDIA TRADING CO. PVT. LTD. [2006 (7) TMI 9 - KARNATAKA HIGH COURT], requiring ascertainment of any other provision under which entitlement to refund may be allowed should also be coupled with it. It would, therefore, be appropriate for us to set aside the impugned order for having to failed to comply with the principles of natural justice and remand the application for refund back to the original authority for necessary action thereon in accordance with the decisions cited. Appeal allowed by way of remand.
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