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TMI Blog2017 (6) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... Refund rightly denied - appeal dismissed - decided against appellant. - E/53040/2014-[SM] - Final Order No. 53375/2017 - Dated:- 19-5-2017 - Mr. S.K. Mohanty, Member (Judicial) Mr. Manish Saharan, (Advocate) for the Appellant Mr. M.R. Sharma, DR for the Respondent ORDER This appeal is directed against the impugned order dated 28.01.2014 passed by the Commissioner (Appeals), Customs, Central Excise and Service tax, Indore. 2. Brief facts of the case are that the appellant is engaged in manufacture and export of Poly Cotton Yarn, classified under the Central Excise Tariff Act, 1985. The appellant avails cenvat credit of Central Excise duty paid on the inputs used in or in relation to manufacture of the final produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise, Indore, reported in 2010 (19) S.T.R. 614 (M.P.) and mPortal India Wireless Solutions P. Ltd. Vs. C.S.T., Banglore reported in 2012 (27) S.T.R. 134 (Kar.). 4. On the other hand, the ld. DR appearing for the respondent reiterated the findings recorded in the impugned order and futher relied on the judgment of Hon ble Madras High Court in the case of GTN Engineering (I) Ltd. Reported in 2012 (281) E.L.T 185 (Mad.) to state that the notification dated 14.03.2016 read with Rule 5 ibid, makes the position clear that Section 11B ibid is applicable for the purpose of computation of limitation period for claiming refund of accumulated cenvat credit. Thus, he submitted that since the refund claim was filed beyond one year from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional Central Excise authorities before the expiry of period specified in Section 11B of the Central Excise Act, 1944 (1 of 1944). 9. Since the notification dated 14.03.2006 clearly prescribes that for claiming refund of cenvat credit, the application has to be filed within the stipulated time prescribed under Section 11B, the refund claim in this case filed beyond such specified time limit is barred by limitation of time. The Hon ble Madras High Court in the case of GNT Engineering (I) Ltd. (supra) have held that for filing of refund application, the applicant has to satisfy the limitation clause provided under Section 11B ibid. 10. The facts in the case of M/s mPortal India (supra) is different from the facts of the present case, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Rules, 1944, which reads as under : (13) Where any inputs are used in the final products which are cleared for export under bond or used in the intermediate products cleared for export in according with sub-rule (4), the credit of specified duty in respect of the inputs so used shall be allowed to be utilised by the manufacturer towards payment of duty of excise on any final products cleared for home consumption or for export on payment of duty and where for any reason such adjustment is not possible, the manufacturer shall be allowed refund of such amount subject to such safeguards, conditions and limitations as may be specified by the Central Government by notification in the Official Gazette. The said rule does not prescribe an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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