TMI Blog2016 (6) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... material period - Held that:- in view of the ratio laid down by the Tribunal in the case of Bechtel India Pvt. Ltd. v. Commissioner of Central Excise, Delhi [2013 (7) TMI 490 - CESTAT NEW DELHI], the refund claim filed in time and cannot be held as time barred. Therefore, the impugned order is unsustainable and liable to be set aside. - Decided in favour of appellant with consequential relief - A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the appellant that the Foreign Inward Remittance Certificate (FIRC) for the exports undertaken by the appellant was received on 07/10/2009 and thereafter for all the exports. He would submit that the appellant has filed the refund claim in time as per the law settled by the Tribunal in the case of Bechtel India Pvt. Ltd. v. Commissioner of Central Excise, Delhi [2014 (34) STR 437 (Tri.Del.). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reproduced herein above, we find that the learned counsel was correct in pressing the ratio as laid down by the Tribunal in the case of Bechtel India Pvt. Ltd. (supra). We reproduce the ratio as is in para No. 7. 7. On going through above provisions for claiming refund under Rule 5 of the Cenvat Credit Rules, 2004, output is required to be exported in accordance with procedure laid down in E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled within 1 year from the date of receipt of foreign exchange and are therefore filed in time and cannot be held as time barred. 8. In view of the foregoing, we hold that the impugned order is unsustainable and liable to be set aside and we do so. The impugned order is set aside and the appeal is allowed with consequential relief if any. ( Pronounced in Court ) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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