TMI Blog2019 (4) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... A HIGH COURT], where it was held that Registration not compulsory for refund - refund allowed. Whether the three refund claims are hit by time bar when they examined with regard to Section 11B of the Central Excise Act, 1944? - Held that:- This Section governs the sanction of refund and specifies that the claims for refund are to be filed within a period of one year from the relevant date specified in the said Section. The N/N. 5/2006 (NT) dated 14.3.2006 provides that the refund claims are to be submitted not more than once in a quarter in a calendar year before the expiry of the period specified in Section 11B - all the three claims are filed within time. In respect of the claim for the period January to march 2009 filed on 14.9.2009, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 14.3.2006. 3. The learned DR further submitted that the Commissioner (A) in para 9.2 of her order has held that two of the three refund claims were hit by limitation but still allowed the appeal filed by the respondent in the final portion of the order. This is also challenged by Revenue. 4. On behalf of the respondent, the learned counsel Shri V. M. Doiphode submitted that the respondent was entitled to all the three refund claims. He submitted that the claim is required to be sanctioned without considering the provisions of Section 11B, since it pertains to refund of accumulated CENVAT credit. Such view has been taken by the Hon ble Karnataka High Court in the case of mPortal India Wireless Pvt. Ltd. (supra). 5. We hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of registration cannot be held against the respondent by following the observations of the Hon ble Karnataka High Court in mPortal India Wireless Pvt. Ltd. (supra) case. 7. Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat credit is concerned, learned counsel appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for claim under Rule 5 of CENVAT Credit Rules, 2004 in cases of export of service has been the subject matter before the Larger Bench of the Tribunal in the case of Commissioner, Bangalore vs. Span Infotech India Pvt. Ltd. Reported in 2018 (12) GSTL 200 (Tri.-LB). The Larger Bench held as follows: 9. Rule 5 of the Cenvat Credit Rules, 2004 provides for refund of unutilized Cenvat credit, even after adjustment of the same for payment of duty of excise or service tax. The conditions, safeguards and limitations for consideration of such refund claims have been spelt out by the Government through notifications. Notification No. 5/2006 (up to 17-6-2012) and Notification No. 27/2012 (w.e.f. 18-6-2012) (as amended) has specified the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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