9911796707
TMI Blog2016 (11) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... d to filed once in a quarter i.e. during the pendency to the quarterly if export has been completed, in that case also refund claims required to filed within one year of the last date of the quarter. In this case, only one refund claim is required to be filed for the quarter, in that case, the relevant date is the last date of the quarter. In this case, for the quarter January, 2008 to march, 2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m file Under Rule 5 of the Cenvat Credit Rules, 2004, was rejected as time barred. 2. The facts of the case are that the appellant is engaged in the activity export of service during the period of January, 2008 to March, 2008 and October, 2008 to December, 2008. Certain Cenvat credit availed on input service was remained unutilised and accumulated in their Cenvat credit account. The appellant f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat Credit Rules, 2004, the appellant is required to file one refund claim in a quarter and time period will apply as per Section 11B of the Act. Admittedly, for the quarter January, 2008 to March, 2008 they were required to file one refund claim and the same has been filed on 13-3-2009 which is within one year from the date of the end of the quarter, therefore, the refund claim filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d upon by the appellant are not applicable to the facts of this case. 5. Heard the parties and considered the submissions. 6. On careful consideration of the submissions both the sides, I find that under Rule 5 of the Cenvat Credit Rules, 2004, the refund claim is required to filed once in a quarter i.e. during the pendency to the quarterly if export has been completed, in that case also ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
