9911796707
TMI Blog2015 (12) TMI 1056X X X X Extracts X X X X X X X X Extracts X X X X ..... ) For the Petitioner: Shri Omkar Sharma, Advocate For the Respondent : Shri S.K. Shukla, Authorised Representative ORDER Per : Mr. P.M. Saleem The appellant herein has filed two appeals in respect of two Orders-in-Original and two Orders-in-Appeal, on the same issue for different period. Hence, both the appeals are taken up together for disposal. 2. The issue involved herein is a question o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly to the refunds of duty and interest; whereas refund of CENVAT credit is governed by Rule 5 of Cenvat Credit Rules which has not prescribed any time-limit. He also contends that they have filed the refund claims within one year of the quarter-ending, pertaining to the quarter for which the refund claims are made. He also relied upon case laws, especially the decision of the Hon'ble Gujarat H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d enclosures relating to the quarter for which refund is being claimed shall be filed by the claimant, before expiry of the period specified in Section 11B of the Central Excise Act, 1944." He therefore, contends that time-limit of one year prescribed under Section 11B will be applicable for refund of CENVAT credit also. He relies upon the decision of the Hon'ble Madras High Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te and refund claims submitted within the said time limit of one year from the said date would be eligible for refund. We find fort for our view from the decision of the Hon'ble Madras High Court in the case of GTN Engineering (I) Limited vs. CCE, Coimbatore (supra) read with the decision of the Hon'ble Gujarat High Court in the case of CCE. & Cus., Surat vs. Swagat Synthetics (supra) and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the lower authorities to the extent to hold that the refund claims filed within one year of export invoice would not be hit by the mischief of time-bar. The adjudicating authority may re-compute the refund claims of the appellants accordingly. 7. The impugned Orders-in-Original and Orders-in-Appeal are modified to the above extent. 8. Both the appeals filed by the appellants are disposed of on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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