TMI Blog2012 (10) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... it can be allowed only after the export has taken place - refund claimed in any quarter should relate to CENVAT credit on inputs contained in goods exported during that quarter or earlier quarters and not in respect of goods to be exported - refund claim has been rejected is not sustainable - matter is remanded to the original authority - E/1308 OF 2010 - 298 OF 2012 - Dated:- 11-5-2012 - M. VEERAIYAN, J. Dakshina Murthy for the Appellant. Ravichandran for the Respondent. ORDER 1. This is an appeal against order of the Commissioner No.42/2010 dated 24.3.2010. Heard both sides. 2. The relevant facts in brief are that the appellants were working as a 100% EOU and with the permission of the Development Commissioner de-bon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords. Undisputedly the refund is of accumulated credit of CENVAT credit by the appellants and claim has been preferred under Rule 5. Tribunal in the case of GTN Engineering (I) Ltd. (supra) has held that time limit prescribed under Section 11B is not applicable in such case. The relevant portion of the decision of the Tribunal is reproduced below: "5.1 I have carefully considered the submissions from both sides. The orders of the original authority clearly acknowledge the legal position that the appellants are eligible for refund of CENVAT credit in respect of inputs contained in goods exported as stipulated under Rule 5 of the CENVAT Credit Rules. The claims have been rejected on the ground that the appellants have not produced the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. v. CCE 2007 (220) ELT 949 (Trib. - Ahd.) and it was held that credit lying in RG23A account accumulated arising out of export is akin to credit in the PLA and the time-limit shall not apply. The said decision has been upheld by the Hon'ble High Court of Gujarat. Therefore, the findings of the original authority that the three claims are hit by time-bar and the decision of the Commissioner (Appeals) holding that all the six claims are hit by time-bar are erroneous. 5.3 I also notice that the stipulation in Notification No. 5/2006 that the claim for refund of CENVAT credit relating to export should be made on a quarter basis is more for administrative convenience and this is to discourage the exporters to prefer too many claims leading ..... X X X X Extracts X X X X X X X X Extracts X X X X
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