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2018 (7) TMI 246 - AT - Central ExciseRefund claim - reversal of CENVAT credit availed - Rule 6 of Cenvat Credit Rules, 2004 - rejection on the ground of time limitation - re-credit on returned goods. Held that:- Section 11B of the Act 1944 provides that any person, claiming refund of any duty of excise and interest, if any, paid on such duty, may make an application for refund of such amount to the Assistant Commissioner of Central Excise, before expiry of one year from the relevant date. Section 11B(5)(B) (f) provides that the relevant date means the date of payment of duty - In the present case, the appellant claimed the refund of the amount as debited from their RG 23A Part-I & Part-II Account as on 04.09.2010. Therefore, the appellant filed the refund claim within the stipulated period under the provisions of law. The Tribunal in the case of Mothersons Sumi Systems Limited Vs. Commissioner of Central Excise, Noida [2006 (8) TMI 75 - CESTAT, NEW DELHI] observed that anywhere any amount wrongly credited, department cannot reduce refund on the ground that it is not provided under the statutory provisions of Refund. The appellant erroneously debited the amount from their RG-23A Part-II account and on the basis of the direction of the officers who conducted the Audit. The appellant filed applications for refund/return of the amount on 20.04.2011 as per directions of the Assistant Commissioner by letter dated 29.12.2010. In such situation there is no reason to reject the refund claim. Appeal allowed - decided in favor of appellant.
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