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TMI Blog2018 (2) TMI 1560X X X X Extracts X X X X X X X X Extracts X X X X ..... the reason that the claims have been filed beyond the period of one year prescribed in Section 11B of the CEA 1944 - Held that: - Even though the notification has made Section 11B applicable, the refund in terms of Rule 5 is different from a claim for rebate on duty paid on excisable goods exported out of India - Refund under Rule 5 is for refund of Cenvat credit accumulated due to export of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant Shri H. Saini, DR for the respondent ORDER Per V. Padmanabhan These appeals are filed against various Orders-in-Appeal No. 281/2011 dated 20.10.2011 as well as 5/2013 dated 10.01.2013. The issues involved in both the cases are identical and hence, these are being disposed by this common order for convenience. Both the appellants are 100% E.O.U.s and engaged in the manufacture and export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Rule 5 of the Cenvat Credit Rules have been wrongly rejected on the ground of time bar. It is a settled position of law that the limitation under Section 11B does not apply for refund of accumulated Cenvat credit. In this connection, she relied on the following case laws: i) mPortal India Wireless Solutions P. Ltd. vs. CST, Bangalore - Citation No. 2012 (27) S.T.R. 134 (Kar.) ii) Deepak Spi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in terms of Rule 5 is different from a claim for rebate on duty paid on excisable goods exported out of India. Refund under Rule 5 is for refund of Cenvat credit accumulated due to export of goods under bond. This refund depends not only upon the accumulated Cenvat credit due to exports, but also the inability of the manufacturer to use it for payment of duty of domestic clearances. 6. It has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of Cenvat credit is concerned, the limitation under Section 11B does not apply for refund an accumulated Cenvat credit. Therefore, bar of limitation cannot be a ground to refuse Cenvat credit to the assessee." 7. Similar views have been taken by the Honorable Gujrat High Court in the case of Commissioner of C. Ex. & Customs, Surat-I vs. Swagat Synthetics (supra) by following the decision cited ..... X X X X Extracts X X X X X X X X Extracts X X X X
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