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2020 (9) TMI 788 - AT - Central ExciseRejection of Refund claim - time limitation - section 11 B of the Central Excise Act, 1944 - HELD THAT:- The appellants had two units, one in DTA unit and other is 100% EOU, refund claim have been filed by both the units. DTA have cleared the goods against CT-3 to their 100% EOU and have claimed refund. The 100% EOU has claimed refund for goods exported. Earlier in the proceedings the matters was remanded by tribunal - The appellants are of the view that both Appeal are within the limitation of one year. It is seen that the Appeal No. E/13076/2018 pertains to period October’ 12 to Dec.’12 and the refund claim was filed on 04.10.2013 - In appeal no. E/13077/2018 pertains to the period April’13 to June’13 and refund claim was filed on 09.04.14. In these circumstances it is seen that in both these cases the refund has been filed more or less within one year of limitation, the exact period of limitation would depend on the dates when the exports were made. The appellants would be entitled to refund in respect of exports made from 4.10.12 onwards in case of Appeal No. E/13076/2018 and from 9.4.2013 onwards in case of Appeal No. E/13077/2018. The matter regarding these two appeals is remanded for determination and sanction of exact amount of refund admissible in above terms - As regards other six appeals the only issue is if the appellants are entitled to re-credit of Cenvat Credit reversed at the time of filing of these refund claims which were later rejected by revenue. It is obvious that the reversal of Cenvat Credit was for the purpose of claiming refund and in these circumstances that the appellants are not granted refund, the credit reversed becomes admissible for re-credit. Appeal allowed in part.
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