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2019 (8) TMI 825 - HC - Central ExciseRefund of CENVAT credit - Period of limitation for second refund application where the first application is within prescribed period of limitation - period between October 2010 and March 2012 - relevant date - HELD THAT:- Refund applications have been rejected only by taking into account relevant date within the meaning of clause (ec) of explanation B to Section 11B of CE Act holding that the refund applications have not been made within one year from the relevant date - In the instant case, in the light of Hon'ble Division Bench Judgment i.e.,case of COMMISSIONER OF CUSTOMS VERSUS M/S. SPIC LTD. [2014 (12) TMI 1121 - MADRAS HIGH COURT] that second refund application is not necessary this basis itself pales into insignificance. To be noted, SPIC judgment arises under Customs Act, 1962, but the principle governing refund nonetheless is the same. This Court is convinced that the impugned orders are liable to be set aside holding that the refund applications of the writ petitioner claiming CENVAT credit refund cannot be rejected on the ground that it is beyond one year from the relevant date - petition allowed.
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