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TMI Blog2017 (7) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act, in that circumstances, the refund claim cannot be rejected as time barred. The fact is to be ascertained by the adjudicating authority on production of relevant documents by the respondent - appeal allowed by way of remand. - E/60566/2016 - A/61288/2017-SM[BR] - Dated:- 19-7-2017 - Mr. Ashok Jindal, Member (Judicial) Shri. G.M. Sharma, AR- for the appellant Shri. Rakesh Punj, Advocate- for the respondent ORDER Per: Ashok Jindal The Revenue is in appeal against the impugned order wherein the refund claims filed by the respondent were allowed. 2. The facts of the case are that the respondent filed refund claims of ₹ 41,30,300/- under Rule 5 of the Cenvat Credit Rules, 2004 read with Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te is the last date of the quarter, therefore, the impugned order is to be upheld. 4. In alternate, he submits that if the decision of the Hon ble High Court of Madras in the case of Celebrity Designs India Pvt. Ltd. (supra) has considered, in that case, also the matter may be remanded back to the adjudicating authority to find out the relevant date for entertaining the refund claim. 5. Heard the parties and considered the submissions. 6. On careful consideration submissions made by both the sides, I find that under Rule 5 of the Cenvat Credit Rules, 2004, the refund claim is to be filed before the expiry of the date under Section 11B of the Central Excise Act, 1944, therefore, the issue is to be determined, what is the relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o any other similar process, in any factory, the date of entry into the factory for the purpose aforesaid. (c) In the case of goods to which banderols are required to be affixed if removed from home consumption but not so required when exported outside India, if returned to a factory after having been removed from such factory for export of India, the date of entry into the factory. (d) In a case where a manufacture is required to pay a sum, for a certain period, on the basis of the rate fixed by the Central Government by notification in the Official Gazette in full discharge of his liability for the duty leviable on his production of certain goods, if after the manufacturer has made the payment on the basis of such rate for any p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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