2018 (4) TMI 653

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ommissioner (Appeals) vide which he has rejected the Revenue's appeal, Revenue has further filed the present appeal. 2. After hearing the learned AR, I find that the issue relates to limitation for refund claim of the CENVAT Credit in terms of Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 227/12 dated 18.6.2012, in respect of export of the goods. While dealing with the said i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nnot be filed before completion of the quarter. Accordingly the period for filing refund is reckoned from the date immediately after a particular quarter. Accordingly, one year period provided under Section lIB also to be taken from the date when the refund is allowed to be filed. Accordingly, in the facts of the present case, since all the refund were filed within one year from the date immediate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X