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2019 (9) TMI 578 - AT - Central ExciseRefund claim - relevant date - CENVAT Credit reversed in excess of what was required to be reversed - common inputs used for both dutiable and exempted goods - Rule 6(3A) of CCR, 2004 - HELD THAT:- Rule 6(3A), Clause (f) which is applicable in the present case, there is no time limit provided for claiming the credit. Further, the relevant date as provided in Section 11B of the Central Excise Act is also to be counted from the date of adjustment of duty after the final assessment which is specially provided in Clause (eb) of Section 11B. Further, in the present case, the final adjustment happens on 30.11.2017 and that is the relevant date for the purpose of reckoning the period of limitation as provided in Section 11B and if that date i.e., 30.11.2017 is taken, then the refund claim filed on 4.7.2018 is within the period of limitation. Both the authorities have wrongly interpreted the relevant date as provided in Section 11B as well as Rule 6(3A)(f) - Appeal allowed - decided in favor of appellant.
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