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2016 (7) TMI 498 - CESTAT MUMBAIClaim of refund of unutilized cenvat credit - clearances made to International competitive bidding (ICB) - Adjudicating authority has rejected the said refund claim on the ground that the assessee respondent has filed a single claim for the period January 2014 to December 2014, while notification number 27/2012 stipulates for filing of quarterly refund claims under Rule 5 of Cenvat Credit Rules; also rejected the refund claim on the ground that shipping bill which is a document indicated as per rule for evidencing export, duly certified was also not produced. Held that:- the show cause notice did not require the respondent assessee to show cause for rejection of the claim on the ground that clearances made to International competitive bidding cannot be considered as exports. In the absence of such allegation, revenue cannot take this as a ground for setting aside the impugned order. Notification number 27/2012 contemplates for filing of refund claims of unutilised Cenvat credit quarterly, but it does not bar an assessee from filing refund claim for the entire period which may be more than a quarter. In the absence of any explicit bar, refund claims, if otherwise eligible, cannot be rejected on the ground that they are not filed quarterly. Refund allowed - Decided in favor of assessee.
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