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2017 (10) TMI 430 - AT - Central ExciseRefund claim - denial on the ground that refund claim u/r 5 of CCR, 2004 should have been filed on monthly basis whereas respondent filed the refund claim on quarterly basis - Held that: - overall time period of one year is provided for filing of refund in terms of Section 11B - The appellant have filed refund claim within one year. As regard the dispute whether it should be filed on monthly or quarterly basis, it is facility provided to the assessee even if the assesse has not opted for such facility of filing refund on monthly basis, the same cannot be reason for rejecting refund claim - reliance placed in the case of Commissioner of Central Excise & Customs, Nagpur I Versus Fabrimax Engineering Pvt. Ltd. [2016 (7) TMI 498 - CESTAT MUMBAI], where it was held that N/N. 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 - matter remanded to the adjudicating authority who shall pass a fresh order after re-processing refund claim within a period of three months - appeal allowed by way of remand.
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