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TMI Blog2017 (10) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise & Customs, Nagpur I Versus Fabrimax Engineering Pvt. Ltd. [2016 (7) TMI 498 - CESTAT MUMBAI], where it was held that N/N. 27/2012 contemplates for filing of refund claims of unutilised Cenvat credit quarterly, but it does not bar an assessee from filing refund claim for the entire period which may be more than a quarter - matter remanded to the adjudicating authority who shall pass a fresh order after re-processing refund claim within a period of three months - appeal allowed by way of remand. - E/414/07 - A/89848/17/SMB - Dated:- 8-8-2017 - Mr Ramesh Nair, Member (Judicial) Shri. A.B. Kulgod, Asstt. Commissioner(A.R.) for the Appellants Shri. Anjali Hirawat, Advocate for the Respondent ORDER The adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015(39)STR 230(T)] (d) CCE c. Vs. Fabrimax Engineering Pvt ltd[2016-TIOL-19260-CESTAT-MUM] 4. I have carefully considered the submissions made by both sides and perused the record. 5. I find that the only issue dealt by the adjudicating authority is that refund claim under Rule 5 of Cenvat Credit Rules, 2004 should have been filed on monthly basis whereas respondent filed the refund claim on quarterly basis. No other issues were dealt by the adjudicating authority. As regard the time line is concerned, I am of the view that overall time period of one year is provided for filing of refund in terms of Section 11B. The appellant have filed refund claim within one year. As regard the dispute whether it should be filed on month ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equirement of Rule 5 and the notification issued thereunder, the refunds cannot be rejected as there was no condition in the notification or rules that such refund would apply only in respect of the exports made after 14-3-2006. We accordingly hold so. As regards the condition of filing of monthly refund, we agree with the appellants contention that since the word used is may , this has to be considered as facility of filing even monthly claim but even where yearly claim is filed alongwith requisite documents as long as refund claim with requisite documents is within time limit provided under Section 11B, the same cannot be denied. However, noting that the refund claim has been filed in July, 2006, the possibility of some amount being time ..... X X X X Extracts X X X X X X X X Extracts X X X X
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