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2021 (8) TMI 79 - AT - Central ExciseRefund of CENVAT Credit - Relevant Date - Time limitation - refund claim rejected on the ground of amended Notification 5/2006-CE(NT) application of provision of section 11B of Central Excise Act, 1944 was inserted and applicability of Rule 5 of CCR - whether the refund under Rule 5 of Cenvat Credit Rules 2004 shall be governed by Provision of Section 11B of the Central Excise Act, 1944? HELD THAT:- From para 6 of N/N. 5/2006-CE (NT), it is clear that refund under Rule 5 must be filed before expiry of period specified in section 11B of the Central Excise Act, 1944, as there is specific mention. From the definition of ‘relevant date’, it can be seen that sub clause (a) of Clause (B) of definition of relevant date clearly covers the refund of duty paid in respect of the excisable material used in the manufacture of export goods. In the present case, the refund under Rule 5 is also in respect of the duty paid on the material used in the manufacture of export goods. Therefore, it cannot be said that there is no mention about the relevant date in respect of refund of the nature in the present case. This Tribunal in M/S. SPECTRAMIX PLASTICS VERSUS COMMISSIONER OF CENTRAL EXCISE & ST., VAPI [2014 (5) TMI 682 - CESTAT AHMEDABAD] clearly made observation that refund claim in terms of Notification No. 5/2006-CE (NT) issued under Rule 5 of Cenvat Credit Rules, 2004 is subject to one year time bar as prescribed under Section 11B of Central Excise Act, 1944. The refund of the appellant is correctly rejected on time bar as the same was not filed within the stipulated period of one year - Appeal dismissed.
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