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TMI Blog2018 (7) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... al No. 51167 of 2018 (SM) - Final Order No. 52358/2018 - Dated:- 29-6-2018 - Hon ble Shri Ajay Sharma, Member (Judicial) Shri Somesh Arora, Advocate for the appellant Shri H.C. Saini, Authorized Representative (DR) for the respondent ORDER Per. Ajay Sharma The instant Appeal has been filed from the impugned order dated 02/02/2018 passed by the Commissioner (Appeals). The short issue involved in this appeal is whether the refund claims filed by the appellant in respect of accumulated unutilised Cenvat credit of ₹ 14,39,094/- for the period April, 2012 to March, 2013 for which refund claim was filed on 24.6.2015 can be said to be within limitation as per Section 11B of the Central Excise Act, 1944. 2. In ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) substituted by that Act :] [Provided further that] the limitation of [one year] shall not apply where any [duty and interest, if any, paid on such duty] has been paid under protest . XXX XXX XXX Cenvat credit - Procedure for Refund - Notification No. 27/2012-C.E. (N.T.) dated June 18, 2012 In exercise of the powers conferred by rule 5 of the CENVAT Credit Rules, 2004 (hereinafter referred to as the said rules ), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 5/2006-Central Excise (N.T.), dated the 14th March, 2006, published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 156(E), dated the 14th Mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f total turnover, the value of export services shall be determined in accordance with clause (D) of sub-rule (1) of rule 5 of the said rules. (f) for the value of all services other than export during the quarter, the time of provision of services shall be determined as per the provisions of the Point of Taxation Rules, 2011. (g) the amount of refund claimed shall not be more than the amount lying in balance at the end of quarter for which refund claim is being made or at the time of filing of the refund claim, whichever is less. (h) the amount that is claimed as refund under rule 5 of the said rules shall be debited by the claimant from his CENVAT credit account at the time of making the claim. (i) In case the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bed time limit if the period for which refund was filed with the wrong authority is excluded. 4. The learned Advocate further submitted that subsequent upon order dated 08/05/2015 having been received by them on 25/05/2015 which cleared the confusion involved in the matter, the appellant had filed the claims pertaining to the period April, 2012 to March, 2013 (which is subject matter of present Appeal) on 24/06/2015 i.e. within one year of receipt of the order from the Central Excise Authorities for the earlier period. Therefore the refund claims filed by the appellant is within limitation prescribed under Section 11B of the Central Excise Act, 1944, if the period spent in pursuing remedies before wrongful authorities is excluded. The le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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