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2016 (9) TMI 840 - CESTAT NEW DELHI

2016 (9) TMI 840 - CESTAT NEW DELHI - 2016 (342) E.L.T. 436 (Tri. - Del.) - Period of limitation - Refund claim - claim filed after about 10 years from the relevant date - unutilized Modvat credit in Modvat account which could not be used for payment of duty as the final product has become exempted - Held that:- the accumulation of credit is not due to any export of final product by the appellant. Hence, the claim made under Notification No. 85/87-CE dated 01/3/87 itself is without any legal bas .....

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e exempted they were not able to use the credits lying in their book and hence the amount should be refunded in cash. In the absence of any legal provision in support of such refund claim we are not able to examine the merits of the claim. - Regarding time limit, it is an admitted fact that the claim was filed after almost 10 years. No explanation has been provided by the appellant except to state that the provisions of Section 11B will not apply to the present case of refund. This position .....

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ent ORDER Per. B. Ravichandran The appellant is aggrieved by order dated 28/12/2006 of Commissioner (Appeals), Bhopal. The brief facts of the case are that the appellants are engaged in the manufacture of vegetable product liable to Central Excise duty. The appellants were availing the facility of money credit and Modvat credit on the minor oil and on inputs and capital goods as provided under the money credit scheme and Modvat scheme. The final product of the appellant was exempted vide Notific .....

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1944. In the present case the claim was filed on 24/4/2006 i.e. after about 10 years from the relevant date. On appeal, the learned Commissioner (Appeals) held that the Original Authority is correct in rejecting the claim as time barred. 2. The learned Counsel for the appellant submitted that the Tribunal and various High Courts held that for claiming refund of unutilized Cenvat credit availed on inputs used in the goods exported under bond, the time limit will not apply. The following case law .....

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e final product without payment of duty. Admittedly, in the present case, the accumulation of credit is not due to any export of final product by the appellant. Hence, the claim made under Notification No. 85/87-CE dated 01/3/87 itself is without any legal basis. The said notification is in terms of sub-Rule (3) of Rule 57F of Central Excise Rules. The refund of credit was allowed to the inputs used in or in relation to the manufacture of final products which are cleared for export under bond. A .....

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