Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 503 - CESTAT NEW DELHIRejection of refund claim u/s 11B - Bar of limitation - Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 05/2006-CX (NT) dated 01.3.2006 - whether the provision of Section 11B of Central Excise Act, 1944 does not cover refund of Cenvat credit and whether Notification No. 5/2006-C.E. (N.T.) will be applicable for that purpose - Held that:- While going through the judgment of Hon’ble High Court of Madras in the case of Commissioner of Central Excise, Coimbatore Vs. GTN Engineering (I) Ltd. [2011 (8) TMI 960 - MADRAS HIGH COURT]. It is observed that issue have been examined in detail in para 11 to para 15 as referred above clearly indicating the mind of Hon’ble High Court that claim of refund has to be restricted under Section 11B of the Central Excise Act, 1944, under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 05/2006-CX (NT). Hon’ble High Court also distinguished judgement of Madhya Pradesh High Court at Indore reported in 2008 (10) TMI 246 - HIGH COURT OF MADHYA PRADESH AT INDORE] in the case of STI India Ltd. Vs. Commissioner of Customs and Central Excise, Indore. - case is clearly established against the appellants - Decided against assessee.
|