TMI Blog2017 (7) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case, since all the refund were filed within one year from the date immediately after completion of a quarter, even as per the provisions of 11B the refund claims are within time limit. For this reason the refund is not liable to be rejected on time bar - appeal dismissed - decided against Revenue. - E/232, 248 & 249/12 - A/88146-88148/17/SMC - Dated:- 7-6-2017 - Shri Ramesh Nair, Member (Judicial) Shri S.V. Nair, Asstt. Commissioner (AR) for the appellant Ms. Kirti Bhoite, Advocate for the respondent ORDER The appeals of the revenue are directed against the order of the Commissioner (Appeals). The fact of the case is that the appellants against the export of goods filed a refund claim under Rule 5 and notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent submits that even though the decision of this Tribunal in GTN Engineering is reversed by the Madras High Court, the facts of the present case of the refunds were filed within one year from the end of the quarter, when the refund is supposed to be filed in terms of notification 5/2006-CE(NT) issued under Rule 5 under Cenvat Credit Rules, 2004. She submits that in case of Rule 5 refund, even the period of one year prescribed under Section 11B is reckoned from the end of the quarter and not from the date of export. Accordingly, even if provision of section 11B is applied, the refund is not time barred. She placed reliance on the decision in the case of Ocean Connect India Pvt. Ltd. Vs. CCE -2016 (46) STR 858 (Tri-Mum). 4. I have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Ocean Connect India Pvt. Ltd. (supra) wherein the Tribunal has passed the following order:- 6.2 As regard the Revenue s appeal, I find that ld. Commissioner (Appeals) allowed the refund holding that limitation as provided under [Section] 11B in case of refund under Rule 5 shall be reckoned from end of the quarter. The department s stand is that the period should be considered from the date of FIRC. I find that export is completed as on date of FIRC but Rule 5 provides for filing of refund on quarterly basis i.e. only after completion of the quarter. In this situation refund can only be filed after last date of the quarter. If this is so, period of one year provided under Section 11B cannot start on any date before end ..... X X X X Extracts X X X X X X X X Extracts X X X X
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