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TMI Blog2019 (9) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... that is the relevant date for the purpose of reckoning the period of limitation as provided in Section 11B and if that date i.e., 30.11.2017 is taken, then the refund claim filed on 4.7.2018 is within the period of limitation. Both the authorities have wrongly interpreted the relevant date as provided in Section 11B as well as Rule 6(3A)(f) - Appeal allowed - decided in favor of appellant. - E/20715/2019-SM - Final Order No. 20714 /2019 - Dated:- 13-9-2019 - SHRI S.S GARG, JUDICIAL MEMBER For the Appellant : Mr. Arvind Thangam, CA For the Respondent : Mr. Rama Holla, Superintendent (AR) ORDER The present appeal is directed against the impugned order dated 25.3.2019 passed by the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable in law as the same has been passed without properly appreciating the provisions of CENVAT credit as well as Section 11B of the Central Excise Act. He further referred to Rule 6(3A) which provides for the reversal of CENVAT credit. For the purpose of reference, Rule 6(3A) is reproduced herein below: a. The assessee shall intimate in writing to the Superintendent of Central Excise for exercising the option under Rule 6(3). b. The assessee shall determine the credit required to be paid, out of this total credit of inputs and input services taken during the month and provisionally pay every month. c. The assessee shall pay on or before the 30th June of the succeeding financial year the difference bet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reof. He further submitted that the relevant date in the case of the present assessee is date of final adjustment i.e., 30.11.2017 and that duty paid should be considered as the relevant date and if that date is considered as the relevant date , then the refund is within limitation. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that in Rule 6(3A), Clause (f) which is applicable in the present case, there is no time limit provided for claiming the credit. Further, I find that the relevant date as provided in Section 11B of the Central Excise Act is also to be counted from the date of adjustment of du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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