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TMI Blog2017 (6) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... nt ORDER Per: Anil Choudhary These two appeals have been preferred by M/s Delphi Automotive Systems Pvt. Ltd for disallowance in part of the refund claim of Cenvat credit under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.5/2006-CE. 2. The brief facts are that the appellant is a 100% EOU engaged in manufacture of various auto mobile components namely bracket assembly, bracket ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,345/- would not be eligible for consideration for the purpose of computation of refund claim as such export was made on or before 30/09/2005 and hence would not be eligible for consideration. Another objection was raised that Cenvat credit taken Rs. 44 against bill of the Central Warehousing Corporation as mentioned in Annexure-02 of the claim appear to be not admissible as the bill was not in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notices dated 29th May, 2008 issued in respect of both the refund claims, it was proposed to reject the total refund claims of Rs. 1,13,506/- & Rs. 04,35,932/-, as it appeared to revenue that Notification No.5/2006 CE was issued on 14th March, 2006, where as the refunds pertain to the periods Sept, 2005 & January, 2006. 4. Heard the parties. 5. Having considered the rival contentions, so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e subordinate legislation by way of Circulars/Notifications. Further, I find that it have already been held by the Hon'ble Karnataka High Court in the case of mPortal India wireless Solutions Pvt. Ltd. Vs CST, Mangalore reported at 2012 (27) S.T.R. 134 (Kar.) that the limitation under Section 11B does not apply for refund of accumulated Cenvat credit. 6. Accordingly, I hold that the amount of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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