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TMI Blog2016 (11) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... antify and allow the refund on the above lines. - Excise Appeal No. 1058 of 2011- (SM) - Order No. FO/ 54907 /2016-(SM) - Dated:- 9-11-2016 - Hon'ble Mr. V Padmanabhan, Member ( Technical ) Shri Manish Saharan, Advocate for the Appellants Shri M R Sharma, AR for the Respondent ORDER Per V Padmanabhan The present appeal is targeted against the Order in Appeal dated 31.1.2011 passed by the Commissioner (Appeals), Indore. 2. The issue involves rejection of refund claim filed for refund of accumulated cenvat credit. The claim stand filed for the period November, 2008 to September, 2009 under Rule 5 of the Cenvat Credit Rules. The claims have been filed in terms of Notification No. 5/2006 (CE) NT dated 14.3.2006 . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification No. 5/2006 CE (NT) dated 14.3.2006 specifies in clause 6 that the refund application is to be filed before the expiry of the period specified in section 11B of the Central Excise Act, 1944. He further relies on the decision of the Hon ble High Court of Madras in CCE, Coimbatore vs. GTN Engineering (I) Ltd. [2012 (281) ELT 185 (Mad)] . 6. The appellant is a 100% EOU. Since there was no DTA sale, they filed the refund claim on 8.12.09 for refund of accumulated cenvat credit pertaining to the period November, 2008 to September, 2009. The claim stand rejected by the authorities below on account of time bar. The authorities below have determined one year under section 11 B as the time limit within which the claim should be filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing one year period to cover cases of refund under Rule 5. What can be a mechanism to decide the relevant date has been given by Hon ble High Court in the case of GTN Engineering (I) Ltd. The relevant portion of the order is reproduced below: 13. In terms of the said rule, the Central Government should notify as to the safeguards, conditions and limitations. Accordingly, Notification No. 5/2006-C.E. (N.T.), dated 14-3-2006 has issued. Clause 6 appendix to the notification reads as under : 6. The application in Form A, along with the prescribed enclosures and the relevant extracts of the records maintained under the Central Excise Rules, 2002, CENVAT Credit Rules, 2004, or the Service Tax Rules, 1994, in original are filed with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t or input service so used shall be allowed. 15. A reading of the above rule, though there is no specific relevant date is prescribed in the notification, the relevant date must be the date on which the final products are cleared for export. If any other conclusion is arrived, it will result in disentitling any person to make a claim of refund of CENVAT credit. Admittedly, the respondent has made a claim only invoking Rule 5 of the CENVAT Credit Rules, 2004. In that view of the matter, there cannot be any difficulty for us to hold that the relevant date should be the date on which the export of the goods was made and for such goods, refund of CENVAT credit is claimed. 8. When this finding is applied in the present case, I find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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