TMI Blog2014 (3) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be filed on monthly basis. But such a proviso does not exclude EOU's from the fact that quarterly refund claims under the notification cannot be filed by them. Commr.(A) order to that extent is required to be set aside. Whether non filing of monthly refunds will make such refund claims time barred under Section 11B of the Central Excise Act, 1944 - Held that:- Commr.(A) has not discussed this aspect at all and has only held that refund filed by the appellant is time barred. It is observed from the main body of Notification No.5/2006-C.E.(N.T.) dt. 14.03.2006 that the same is issued under Rule 5 of the Cenvat Credit Rules, 2004 and does not link this refund procedure in any way to the provisions of relevant date under Section 11B of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also his case that refund of accumulated Cenvat Credit under a notification issued under Rule 5 of the Cenvat Credit Rules, 2004 is not hit by time limit prescribed in Section 11B of the Central Excise Act, 1944 in view of the following settled case laws: i. Commissioner of C. Ex. Customs, Surat-I Vs. Swagat Synthesis [2008 (232) E.L.T. 413 (Guj.)] ii. STI India Ltd. Vs. Commissioner of Cus. C. Ex., Indore [2009 (236) E.L.T. 248 (M.P.)] iii. Global Energy Food Industries Vs. Commissioner of C. Ex., Ahmedabad [2010 (262) E.L.T. 627 (Tri. - Ahmd.)] 3. Shri G.P. Thomas (A.R.) appearing on behalf of the Revenue defended the stand taken by the adjudicating authority and the first appellate authority. 4. Heard bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The second point required to be decided is whether non filing of monthly refunds will make such refund claims time barred under Section 11B of the Central Excise Act, 1944. Commr.(A) has not discussed this aspect at all and has only held that refund filed by the appellant is time barred. It is observed from the main body of Notification No.5/2006-C.E.(N.T.) dt. 14.03.2006 that the same is issued under Rule 5 of the Cenvat Credit Rules, 2004 and does not link this refund procedure in any way to the provisions of relevant date under Section 11B of the Central Excise Act, 1944. No time limit has been prescribed in this notification also as to within which time the refund claims (monthly basis or quarterly basis) are required to be filed. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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