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M/s Allied Instruments Pvt. Ltd. Versus Commissioner of Central Excise, Mumbai-V

2018 (1) TMI 520 - CESTAT MUMBAI

100% EOU - Refund of CENVAT credit - Rejection on the ground that they have filed one common application for refund for the six-month period October, 2010 to March, 2011 instead of application for each calendar month in view of Clause 2(b) of N/N. 5/ .....

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see for making a quarterly/half yearly/annually refund claim - appeal allowed - decided in favor of appellant. - E/87443/13 - A/91593/2017 - Dated:- 22-8-2017 - Shri Anil Choudhary, Member (Judicial) Shri Manish R. Jani, GM (Accounts & Finance): .....

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es, 2004 read with Notification No.5/2006-CE (NT) can be rejected on the ground that they have filed one common application for refund for the six-month period October, 2010 to March, 2011 instead of application for each calendar month in view of Cla .....

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the Rules. The appellant by application dated 08/07/2011 filed refund claim for the two quarter by common application for the period October, 2010 to March, 2011 for ₹ 1,22,647/-. The said refund claim was adjudicated by the Dy. Commissioner vi .....

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not complied with the said provision, as it is laid down that where the claim is filed by EOU, the claim for such refund may be submitted for each calendar month. As the appellant have filed a single claim for two quarter together instead of each cal .....

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t-assessee to submit refund claim for each calendar month. 4. Being aggrieved the assessee is in appeal before this Tribunal. Mr. Manish Jani, General Manager (Finance & Accounts) of M/s Allied Instruments Pvt. Ltd. appearing for the appellant-as .....

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arterly refund, so that the working capital of the EOU unit does not remain blocked for a long time. There is no condition that the claim has to be compulsorily filed monthly and/or even if filed quarterly or half yearly or annually, the claim has to .....

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Cans Pvt. Ltd. Versus CCE, Mumbai-I - 2011 (270) ELT 101 (Tri.-Mumbai) dealing with the frequency of claim under the said notification, providing that refund claim should not be submitted more than once for any quarter in a calendar year, it was hel .....

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