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John Kells Bpo Solutions (I) P. Ltd. Versus Commr. of C. Ex. & S.T., Gurgaon

2016 (11) TMI 872 - CESTAT CHANDIGARH

Refund claim of accumulated Cenvat credit unutilised in their Cenvat credit account Under Rule 5 of the Cenvat Credit Rules, 2004 - Time bar - Held that: - I find that under Rule 5 of the Cenvat Credit Rules, 2004, the refund claim is required to filed once in a quarter i.e. during the pendency to the quarterly if export has been completed, in that case also refund claims required to filed within one year of the last date of the quarter. In this case, only one refund claim is required to be file .....

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ime, therefore refund claims cannot be rejected as time barred. - Appeal allowed - refund allowed - decided in favor of appellant. - ST/52177-52178/2015-SM - Final Order Nos. 221-222/2016-CHD - Dated:- 14-3-2016 - Shri Ashok Jindal, Member (J) Shri Rony, Advocate, for the Appellant. Shri M.R. Sharma, AR, for the Respondent. ORDER The Appellant has filed this appeal against the impugned orders wherein the refund claim file Under Rule 5 of the Cenvat Credit Rules, 2004, was rejected as time ba .....

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. The said refund claims were rejected by the adjudicating authority as time barred. On appeal before the ld. Commissioner (Appeals), the order of rejection was set aside and it was held that refund claim is required to file within one year of the relevant date i.e. when the goods are exported. In remand, some refund claims were sanctioned but the remaining refund claims were rejected on the ground that same is time barred by the limitation as per Section 11B of the Central Excise Act, 1944. Agg .....

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the refund claim filed by the appellant was within time. To support this contention, he relied on the following case laws. A. STI India Ltd. - 2010 (19) S.T.R. 614 (M.P.) = 2009 (236) E.L.T. 248 (M.P.) B. JCT Ltd. - 2013 (296) E.L.T. 426 (Tri.-Del.) C. Elcomponics Sales Pvt. Ltd. - 2012 (279) E.L.T. 280 (Tri.-Del.) D. Deepak Spinners Ltd. - 2014 (302) E.L.T. 132 (Tri.-Del.) 4. On the other hand, the ld. AR opposes the contention of the counsel and submits that in the initially of ld. Commis .....

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