TMI Blog2017 (1) TMI 1276X X X X Extracts X X X X X X X X Extracts X X X X ..... s very much within the period of limitation as prescribed under Section 11B of the Central Excise Act, 1944 - the appellant is entitled to refund of ₹ 1,31,942/- which is within time and reject the rest of the refund claim to the extent of ₹ 12,821/- as time barred - appeal disposed off - decided partly in favor of appellant. - E/23596/2014-SM - 20008/2017 - Dated:- 2-1-2017 - Shri S.S Garg, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e records. 4. The learned counsel for the appellant submitted that the impugned order is not sustainable in law because the same has been passed in total violation of the statutory provisions 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 dates starting from 5.10.2011 to 30.12.2011 but the learned Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 1.10.2011 to 11.10.2011 is time barred and the rest of the claim amounting to ₹ 1,31,942/- is very much within the period of limitation as prescribed under Section 11B of the Central Excise Act, 1944. Therefore, considering the submissions of both parties and the material on record, I partially allow the appeal of the appellant and hold that the appellant is entitled to refund of ₹ 1,31,942/- which is within time and reject the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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