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2022 (9) TMI 898 - HC - Central ExciseRefund of unutilized CENVAT credit - relevant date for computation of the period of limitation of one year for submission of the refund claim by a manufacturer of goods - Section 11B of the Central Excise Act, 1944, Rule 5 of the CENVAT Credit Rules, 2004 - Interest on delayed refund - HELD THAT:- The appellant has filed the refund application for the period of January, 2005 to March, 2006. The application has been submitted on 31.03.2007 - In the case of M/S. SURETEX PROPHYLACTICS INDIA PRIVATE LIMITED, M/S. MACH AERO COMPONENTS PVT. LTD., M/S. CONTINENTAL AUTOMOTIVE COMPONENTS (INDIA) PVT. LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE CUSTOMS & SERVICE TAX BANGALORE I [2020 (5) TMI 225 - KARNATAKA HIGH COURT], it has been held that limitation is applicable for refund claims - In view of the law laid down in Suretex, the period of limitation will be applicable for refund claims of accumulated CENVAT Credit. Payment of interest - HELD THAT:- As held in COMMISSIONER OF CENTRAL TAX, BENGALURU VERSUS NETAPP INDIA PVT. LTD. [2019 (3) TMI 1750 - KARNATAKA HIGH COURT]the assessee shall be entitled for the interest. Appeal allowed in part.
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