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2023 (12) TMI 900 - AT - Central Excise100% EOU - refund of unutilized cenvat credit on input and input services - rejection of refund claim on the ground that it was filed beyond the time limit from the date of issue of Order-in-Appeal in accordance with Explanation B(ec) to Section 11B - HELD THAT:- Rule 5 for refund of cenvat credit under Cenvat Credit Rules, 2004 read with Notification No. 27/2012-CE (NT) dated 18.6.2012 clearly states that refund claim should be accompanied with the copies of the shipping bills which is the basis for claiming any refund under the said Rule. The Original Authority on verification, sanctioned refund claim only to the extent of claim being complete and rejected balance as it was not accompanied with the relevant shipping bills. The basis for filing a refund claim under Rule 5 is the shipping bill, whereas the appellant filed the complete refund claim along with the shipping bills only on 14.10.2019 i.e., after two years from the date of order of the Commissioner (A) is clearly time barred and hence, the claims rejected on time bar by the authorities is justified. Also, the present appeal is under Rule 5 of the Cenvat Credit Rules, 2004 and hence the question of refund under Section 142 does not arise. Moreover, as per Section 142, any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse as seen from clause (3) of Section 142. The appeal is dismissed.
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