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2016 (8) TMI 289 - CESTAT ALLAHABADRefund of modvat credit - admissibility - period of limitation - accumulation of credit due to export of goods - Held that:- u/s 11B, the relevant date for such type of refund, is not specified. - in the absence of any relevant date, limitation period could not have been calculated by the original authority. Therefore, the quantum of modvat credit rejected to be refundable on the ground of limitation, is not sustainable in law. Refund of modvat credit - admissibility - non-availability of shipping bills - Held that:- when the first show-cause notice was issued, such ground was not taken. Further, the purpose of shipping bill, is to establish export and the proof of export was accepted. Also the bond was released after proof of export was accepted, the importance of filing of shipping bill, does not remain valid. Therefore, the modvat credit rejected is not sustainable in law. Refund of modvat credit - admissibility - more than one refund claim filed in one quarter - Held that:- by following the precedents decision of this Tribunal in the case of Hotline Teletube & Components Ltd. Vs. Commr. of Central Excise, Indore [1998 (5) TMI 72 - CEGAT, NEW DELHI], more than one refund claim can be filed in a quarter. - Matter remanded back
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