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2017 (1) TMI 1276 - CESTAT BANGALORE

2017 (1) TMI 1276 - CESTAT, BANGALORE - TMI - 100% EOU - refund claim - unutilised CENVAT credit - Time Bar - Held that: - the learned Commissioner (A) has wrongly interpreted the relevant date as prescribed in Section 11B. As per the said provision, the last date of the quarter i.e., 30.12.2011 should have been considered as the relevant date and not the first date of the export. Therefore, only an amount of ₹ 12,821/- relates to accumulated CENVAT credit attributable for the period from .....

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arg, Judicial Member Mr. A.S. Monnappa, Advocate, For the Appellant Mr. Pakshi Rajan, AR, For the Respondent Per : S.S GARG The present appeal is directed against the impugned order dated 19.8.2014 passed by the Commissioner (A) whereby the appeal of the appellant was rejected and Order-in-Original was upheld. 2. Briefly the facts of the case are that the appellant is a 100% EOU and is engaged in the manufacture of export of silk fabrics/mixed blended fabrics and is availing credit of service ta .....

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notice and submitted that only a small portion of the refund claim is time barred and the appellant is eligible for the refund of the balance amount of the accumulated CENVAT credit of ₹ 1,44,763/-. After following due process, the Assistant Commissioner vide Order-in-Original dated 26.4.2013 rejected the refund on the ground that the said refund claim was barred by limitation under Section 11B of the Central Excise Act inasmuch as it could be seen that the LET Export orders was between 5 .....

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ovisions as contained in Section 11B of the Central Excise Act. He further submitted that as per Section 11B, the refund application has to be filed before the expiry of one year from the relevant date and the relevant date has been defined under Explanation (B) appended to Section 11B(5) of the said Act and that the relevant date as per the said Explanation was the date on which the goods loaded on the ship or the air, had left India. He further submitted that there were several LET Export date .....

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