2021 (10) TMI 1170

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..... he matter was called out none appeared on behalf of the appellant nor any adjournment request was filed. It was observed that an the last two occasions the matter was listed, none appeared for the appellant. Therefore, the appeal is taken up for disposal. 2. The issue involved in the present case is that whether the appellant's refund claim filed under Rule 5 of the Cenvat Credit Rules, 2004 is h .....

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..... atel, learned Superintendent (Authorized Representative) appearing on behalf of the revenue submits that there is a specific provision of limitation provided under Notification No. 14/2016-CE (N.T.). The refund should be filed within one year from the date of export invoice or the date of realization of the payment towards exports. In this case the refund for both the quarters was filed beyond one .....

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..... or. In the present case for the quarter October-December- 2016 the one year period expired on 31st December, 2017. However, the refund was filed on 05.01.2018 ,therefore, it is clearly beyond one year hence this refund amounting to Rs. 1,25,449/- for the quarter October-December-2016 is clearly time barred, hence, the rejection of the same is maintained. As regard the refund claim amounting to Rs. .....

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