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2018 (2) TMI 1560 - AT - Central Excise100% EOU - Refund of unutilized CENVAT credit - Rule 5 of the CCR 2004 - denial for the reason that the claims have been filed beyond the period of one year prescribed in Section 11B of the CEA 1944 - Held that: - Even though the notification has made Section 11B applicable, the refund in terms of Rule 5 is different from a claim for rebate on duty paid on excisable goods exported out of India - Refund under Rule 5 is for refund of Cenvat credit accumulated due to export of goods under bond. This refund depends not only upon the accumulated Cenvat credit due to exports, but also the inability of the manufacturer to use it for payment of duty of domestic clearances. It has been held by the Honorable High Court of Karnataka in the case of mPortal India Wireless Solutions P. Ltd. vs. CST, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT] that the limitations under Section 11B does not apply for refund of accumulation of Cenvat credit. The appellants will be eligible for refund as claimed by them, if otherwise eligible without being hit by the limitations under Section 11B - appeal allowed - decided in favor of appellant.
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