TMI Blog2018 (3) TMI 1374X X X X Extracts X X X X X X X X Extracts X X X X ..... decided in favor of appellant. - E/3948, 3949 & 3950/2010 [SM] - A/50895-50897/2018 - Dated:- 23-2-2018 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant: Mr. O.P. Aggarwal, CA Present for the Respondent: Mr. K. Poddar, D.R. ORDER PER: S.K. MOHANTY These appeals are directed against the impugned order dated 20.09.2010 passed by the Commissioner, Central Excise (Appeals), Jaipur, wherein refund application filed by the appellant under Rule 5 of the Cenvat Credit Rules, 2004 were rejected on the ground of limitation. 2. Brief facts of the case are that the appellant is engaged in the manufacture of Isabgol , falling under Chapter sub-heading 1211 9013 of the Central Excise Tariff Act, 1985. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered as the relevant date for the purpose of computing the time period for filing/entertaining the refund application. 5. Heard both sides and perused the records. 6. On perusal of Section 11B of the Act, I find that the legislatures have not specifically prescribed the relevant date in context with filing of refund application of un-accumulated cenvat credit in terms of Rule 5 of the Cenvat Rules. Thus, the refund application filed by the applicant cannot be straight away rejected, by considering the date of export as the relevant date for consideration of such time limit. I find that in an identical case relevant to refund of accumulated cenvat credit under Rule 5 of the Cenvat Rules, the Tribunal in the case of JCT Ltd. (supra) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es not cover the claims for cash refund of accumulated credit under Rule 5 of the Cenvat Credit Rules, 2002. While Explanation B(a) provides that relevant date in case of goods exported out of India, where a rebate of excise duty paid is available in respect of the goods themselves or as the case may be, the excisable materials used in the manufacture of such goods, shall be the date on which the ship/aircraft, in which the goods are loaded, leaves India in case of export by sea or by air or the date on which the goods cross the land frontier in case of export by land or the date of despatch of goods by post office concerned to a place outside India in case of export by post, this provision cannot be applied to the case of cash refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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