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M/s. Paul Mason Consulting India Pvt. Limited Versus Commissioner of Central Excise & S.T., Vadodara

2015 (12) TMI 1056 - CESTAT AHMEDABAD

Refund claim of accumulated CENVAT Credit - 100% EOU - export of services - period of limitation - Held that:- as notification 27/2012-CE (NT) dated 18.06.2012 specifically mentions that the time limit mentioned under Section 11B would be applicable for refund of CENVAT credit. The next factor to be considered would be the relevant date for computing the time-limit prescribed under Section 11B for this aspect, we find force in the submission of the learned Counsel that the date of export invoice .....

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at vs. Swagat Synthetics (2008 (7) TMI 208 - HIGH COURT GUJARAT ) and the Tribunal decision in the case of Apotex Research Pvt. Limited and Others vs. Commissioner of Customs, CCE & ST, Bangalore (2015 (3) TMI 346 - CESTAT BANGALORE). - A careful and harmonious reading of these decisions would reveal that CENVAT credit though not a duty, by making Section 11B applicable to refund of CENVAT credit, CENVAT credit has been equated with duty, by way of Notification No. 27/2012 dated 18.06.2012. .....

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y the mischief of time-bar - Appeal disposed of. - Appeal No. : ST/13238,13239/2014 - ORDER No. A/11785-11786/2015 - Dated:- 4-12-2015 - Mr. P.M. Saleem, Member (Technical) For the Petitioner: Shri Omkar Sharma, Advocate For the Respondent : Shri S.K. Shukla, Authorised Representative ORDER Per : Mr. P.M. Saleem The appellant herein has filed two appeals in respect of two Orders-in-Original and two Orders-in-Appeal, on the same issue for different period. Hence, both the appeals are taken up tog .....

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ght refund of the accumulated CENVAT credit. Revenue has rejected their claims on the grounds that the said claim were filed after the time-limit of one year prescribed under Section 11B of the Central Excise Act, 1944. The learned Counsel submits that the said time-limit is not applicable in the present case. His contention is that Section 11B is applicable only to the refunds of duty and interest; whereas refund of CENVAT credit is governed by Rule 5 of Cenvat Credit Rules which has not prescr .....

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lied upon the decision of the Tribunal in the case of Apotex Research Pvt. Limited & others vs. CCE. & ST, CC Bangalore - 2014-TIOL-1836-CESTAT-BANG. 4. On the other hand, learned Authorised Representative for Revenue submits that the procedure for refund of CENVAT credit has been prescribed in Notification No. 27/2012-CE (NT) dated 18.06.2012, issued under Rule 5 of Cenvat Credit Rules, 2004. He draw attention of the Bench to Para 3(b) of the notification which reads as under:- (b) The .....

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vs. CCE, Coimbatore 2011-TIOL-1037-CESTAT-BANG. 5. On consideration of the arguments of both sides and careful perusal of the records, we find force in the arguments of the learned Authorised Representative for Revenue as notification 27/2012-CE (NT) dated 18.06.2012 specifically mentions that the time limit mentioned under Section 11B would be applicable for refund of CENVAT credit. The next factor to be considered would be the relevant date for computing the time-limit prescribed under Sectio .....

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