TMI Blog2015 (1) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... indicating the mind of Hon’ble High Court that claim of refund has to be restricted under Section 11B of the Central Excise Act, 1944, under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 05/2006-CX (NT). Hon’ble High Court also distinguished judgement of Madhya Pradesh High Court at Indore reported in 2008 (10) TMI 246 - HIGH COURT OF MADHYA PRADESH AT INDORE] in the case of STI India Ltd. Vs. Commissioner of Customs and Central Excise, Indore. - case is clearly established against the appellants - Decided against assessee. - ST/502/2012-ST [SM] - Final Order No.54700/2014 - Dated:- 11-12-2014 - Sh. Manmohan Singh, J. For the Appellant : Ms. Rinki Arora, Advocate For the Respondent : Shri B.B. Sharma, DR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Out of remaining claim of ₹ 108756/- an amount of ₹ 95553/- appears to be did not admissible to them as the same is time barred. 4. The refund claim in respect of the goods exported during the period of 01.01.2010 to 28.03.2010appeared not to have been filed before the expiry of the prescribed period of one year. The claim of refund of Cenvat Credit amounting to ₹ 95,553/- was proposed to be rejected on the ground of limitation claim of ₹ 2526/- was withdrawn by the appellants. Show cause notice culminated into Adjudication Order wherein Adjudicating Authority rejected the refund claim ₹ 95,553/- being hit by limitation under Section 11B of the Central Excise Act, 1944 under Rule 5 of the Cenvat Credit Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11B. Claim for refund of [duty and interest, if any, paid on such duty. - (1) 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 [duty and interest, if any, paid on such duty] to the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] before the expiry of [one year] [from the relevant date] [in such form and manner] as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 12A) as the applicant may furnish to establish that the amount of [duty of excise and interest, if any, paid on such duty] in relation to which such refund is clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed refund of such amount subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification. 13. In terms of the said rule, the Central Government should notify as to the safeguards, conditions and limitations. Accordingly, Notification No. 5/2006-C.E. (N.T.), dated 14-3-2006 has issued. Clause 6 appendix to the notification reads as under : 6. The application in Form A, along with the prescribed enclosures and the relevant extracts of the records maintained under the Central Excise Rules, 2002, CENVAT Credit Rules, 2004, or the Service Tax Rules, 1994, in original are filed with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough there is no specific relevant date is prescribed in the notification, the relevant date must be the date on which the final products are cleared for export. If any other conclusion is arrived, it will result in disentitling any person to make a claim of refund of CENVAT credit. Admittedly, the respondent has made a claim only invoking Rule 5 of the CENVAT Credit Rules, 2004. In that view of the matter, there cannot be any difficulty for us to hold that the relevant date should be the date on which the export of the goods was made and for such goods, refund of CENVAT credit is claimed. Hon ble High Court held that even though Section 11B of Central Excise Act, 1944 does not cover refund of Cenvat credit, Notification No. 5/2006-C.E. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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