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TMI Blog2019 (3) TMI 1962X X X X Extracts X X X X X X X X Extracts X X X X ..... ) For the Respondent : Shri Gyanendra Kumar Tripathi (Dy.Commr.) (A.R.) ORDER Per ANIL G. SHAKKARWAR : After hearing both sides, duly represented by Shri Abhinav Kalra, learned Chartered Accountant for the appellant and Shri Gyanendra Kumar Tripathi, learned Dy.Commissioner (A.R.) for the Revenue, I note that the issue involved in the present appeal is related to refund of unutilized Cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of relevant date under section 11B I did not find any clause covering the issue related to filing claim of unutilized Cenvat credit under Rule 5. Under the heading "relevant date" under Section 11B of Central Excise Act, 1944 the residuary clause is "in any other case the date of payment of duty". In the present case the question of payment of duty does not arise since refund is in respect of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing both sides and on perusal of record I note that as on the date of filing of refund applications, the said credit was available on record and was not denied to be admissible to the appellant. Therefore as per provisions of Rule 5 of Cenvat Credit Rules it was accumulated Cenvat credit and as such subsequently it could not be denied to the appellant. I therefore set aside the order in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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