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2024 (2) TMI 301 - HC - Central ExciseRejection of refund on the ground of time limitation - Constitutional Validity of Rule 5 of the Cenvat Credit Rules, 2004 - paragraph 3(b) of Notification No. 27/2012-CE(NT) dated 18.06.2012 enclosed as Annexure-B prescribing a time limit for claiming refund of cenvat credit - HELD THAT:- In the instant case, it is not in dispute that the returns filed by the assessee have been accepted - However, the question in this appeal is with regard to the rejection of refund claim on the ground of limitation. In MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX [2011 (9) TMI 450 - KARNATAKA HIGH COURT], this Court has held that Section 11B is not applicable. The Commissioner (Appeals), as also the CESTAT have not returned any finding with regard to applicability of empowerment. Therefore, the matter requires reconsideration in the hands of the Original Authority. Petition allowed by way of remand.
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