9911796707
TMI Blog2014 (4) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.2006 as amended from time to time, for refund of unutilized Cenvat Credit. The lower authorities issued show cause notice for rejecting such refund claims and after following due process of law, the adjudicating authority sanctioned the refund claim except for an amount of Rs.727/- and Rs.287/-. The revenue aggrieved by such an order in original, preferred an appeal before the first appellate authority who after following the principles of natural justice reduced the refund claims further by an amount of Rs.57,760/- and Rs.40,414/-. Aggrieved by such orders, appellants have preferred these appeals. 3. Ld. Chartered Accountant appearing on behalf of the appellants takes me through the impugned order and submits that the issue is squarely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is his submission that the issue of limitation now stands decided by the Hon'ble High Court of Madras in the case of Commissioner of C. Ex., Coimbatore Vs. GTN Engineering (I) Ltd. - 2012 (28) STR 426 (Mad.). He would read the judgment and more specifically take us to paragraph 15 and submit that the issue involved in this case was identical and in respect of the very same notification no.05/2006-CE(NT). He would also submit that the Division Bench of this Tribunal in the case of HY Tuf Steel Pvt. Ltd. in final order dt. 22.10.2013 has specifically held that the later judgments should be considered for disposing the issue which is before the bench. It is also his submission that reliance may be placed in the case of Gujarat Housing Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 15 and 16 has held as under: 14. The said notification prescribes a period of one year, as provided under section 11B of the Central Excise Act, for the purpose of making application in Form-A along with prescribed enclosures and also the relevant extracts of the records maintained under the Central Excise Rules, 2002, Cenvat Credit Rules, 2004 or Service Tax Rules, 1994 in original. That application should be filed before the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be. For the purpose of finding out as to the relevant date for the purpose of making claim for refund of CENVAT credit, Rule 5 should be made applicable. It is the contention of the learned counsel for the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rule 57F of Central Excise Rules, 1944, which reads as under: (13) Where any inputs are used in the final products which are cleared for export under bond or used in the intermediate products cleared for export in according with sub-rule (4), the credit of specified duty in respect of the inputs so used shall be allowed to be utilised by the manufacturer towards payment of duty of excise on any final products cleared for home consumption or for export on payment of duty and where for any reason such adjustment is not possible, the manufacturer shall be allowed refund of such amount subject to such safeguards, conditions and limitations as may be specified by the Central Government by notification in the Off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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