TMI Blog2018 (2) TMI 1560X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11B applicable, the refund in terms of Rule 5 is different from a claim for rebate on duty paid on excisable goods exported out of India - Refund under Rule 5 is for refund of Cenvat credit accumulated due to export of goods under bond. This refund depends not only upon the accumulated Cenvat credit due to exports, but also the inability of the manufacturer to use it for payment of duty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per V. Padmanabhan These appeals are filed against various Orders-in-Appeal No. 281/2011 dated 20.10.2011 as well as 5/2013 dated 10.01.2013. The issues involved in both the cases are identical and hence, these are being disposed by this common order for convenience. Both the appellants are 100% E.O.U.s and engaged in the manufacture and export of natural slate and sandstone. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es have been wrongly rejected on the ground of time bar. It is a settled position of law that the limitation under Section 11B does not apply for refund of accumulated Cenvat credit. In this connection, she relied on the following case laws: i) mPortal India Wireless Solutions P. Ltd. vs. CST, Bangalore Citation No. 2012 (27) S.T.R. 134 (Kar.) ii) Deepak Spinners Ltd. vs. CCE, Indore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 is different from a claim for rebate on duty paid on excisable goods exported out of India. Refund under Rule 5 is for refund of Cenvat credit accumulated due to export of goods under bond. This refund depends not only upon the accumulated Cenvat credit due to exports, but also the inability of the manufacturer to use it for payment of duty of domestic clearances. 6. It has been held by the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is concerned, the limitation under Section 11B does not apply for refund an accumulated Cenvat credit. Therefore, bar of limitation cannot be a ground to refuse Cenvat credit to the assessee. 7. Similar views have been taken by the Honorable Gujrat High Court in the case of Commissioner of C. Ex. Customs, Surat-I vs. Swagat Synthetics (supra) by following the decision cited as above. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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