TMI Blog2012 (9) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... ear of the said order, they have filed the refund claims and as per clause (6) of the Notification No.5/06 the appellants are required to file refund claim within one year as stated in Section 11B of the Central Excise Act,1944, the appellants are entitled for refund from the relevant date i.e. settlement of the dispute between the parties - in favour of assessee. - ST/684-686/11 - 899-901/2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) in favour of the appellants holding that appellants are eligible to avail CENVAT Credit on the input and input services on 28.1.2009. Thereafter, the appellants filed refund claims on 13.8.2009 and 5.11.2009 respectively for the period April 2007 to September 2008. The refund claims were denied as time-barred as per clause (6) of Notification No.5/06 under Rule 5 of CENVAT Credit Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel and submitted that notification is to be construed strictly and as per clause (6) of the Notification No.5/06, the appellants are required to file refund claim within one year as stated in Section 11B of the Central Excise Act,1944 for availment of the credit. Admittedly, they have not filed refund claims within time. Therefore, they are not entitled for refund claims. To support his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otest. From the facts of the case, it is clear that whether the appellants are entitled for refund or not was in dispute. Therefore, it cannot be said that the CENVAT credit availed by them is the date of availment of credit. That dispute was settled only on 28.1.2009. Therefore, the facts of the case of Indorama Exports (supra) are squarely applicable to the facts of this case wherein this Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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