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TMI Blog2012 (9) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... eligibility of CENVAT credit availed by assessee which was settled in their favour on 28.1.2009, within one year of the said order, they have filed the refund claims and as per clause (6) of the Notification No.5/06 the appellants are required to file refund claim within one year as stated in Section 11B of the Central Excise Act,1944, the appellants are entitled for refund from the relevant date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid dispute was settled by the Commissioner (Appeals) in favour of the appellants holding that appellants are eligible to avail CENVAT Credit on the input and input services on 28.1.2009. Thereafter, the appellants filed refund claims on 13.8.2009 and 5.11.2009 respectively for the period April 2007 to September 2008. The refund claims were denied as time-barred as per clause (6) of Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ongly opposed the contention of the learned counsel and submitted that notification is to be construed strictly and as per clause (6) of the Notification No.5/06, the appellants are required to file refund claim within one year as stated in Section 11B of the Central Excise Act,1944 for availment of the credit. Admittedly, they have not filed refund claims within time. Therefore, they are not enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y where duty has been paid under protest. From the facts of the case, it is clear that whether the appellants are entitled for refund or not was in dispute. Therefore, it cannot be said that the CENVAT credit availed by them is the date of availment of credit. That dispute was settled only on 28.1.2009. Therefore, the facts of the case of Indorama Exports (supra) are squarely applicable to the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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