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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 ..... in it has been held that when the statute does not provide limitation, no limitation can be read therein - the limitation under Section 11B does not apply for refund of accumulated Cenvat credit. The amount of Cenvat credit disallowed, is bad and beyond the scope of show cause notice - appeal allowed - decided in favor of assessee. - ST/136-137/2010-ST[SM] - A/70493-70494/2017-SM[BR] - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their final products under bond and thus, they were unable to utilise the Cenvat credit taken. The appellant filed refund claims for the period September 2005 on 29/09/2006 for an amount of ₹ 02,22,978/- and also filed another refund claim for the period January, 2006 on 31st of January, 2007 for ₹ 4,25,932/-. For the refund claim of September, 2005, SCN dated 19/10/2007 was issued, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the total claim of ₹ 4,35,932/-, as it appeared to the revenue that Notification No.5/2006 CE was issued on 14th of March, 2006 and as per para-05 of the said Notification refund of service tax is allowable only in proportion to the value of export made and the time limit for filing of refund appear to be one year from the date of export. The refund was filed on 04/01/2007 and hence the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tands settled by the decision of Hon ble Gujarat High Court in the case of CCE Vs Balkrishna Textiles Mills Pvt. Ltd - 2016 (340) ELT 55 (Guj.) , wherein it has been held that when the statute does not provide limitation, no limitation can be read therein. I, further find that a similar issue wherein no limitation is prescribed in the statute came up before the Hon ble Delhi High Court in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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