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2016 (11) TMI 872 - CESTAT CHANDIGARH

2016 (11) TMI 872 - CESTAT CHANDIGARH - 2016 (43) S.T.R. 473 (Tri. - Chan.) - 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 d .....

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r. In that circumstances the refund claims filed by the appellant are within time, 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 cla .....

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le 5 of the Cenvat Credit Rules, 2004 on 30-3-2009 and 30-11-2009 respectively. 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 ba .....

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which is within one year from the date of the end of the quarter, therefore, 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 .....

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