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TMI Blog2021 (8) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... und claim on the ground that as per the amended Notification 5/2006-CE(NT) application of provision of section 11B of Central Excise Act, 1944 was inserted accordingly, the refund claim was rejected on time bar. 2. Shri Pradeep Jain, Learned Counsel appearing on behalf of the appellant submits that since Section 11B does not have a specific provision regarding the relevant date in respect of the refund under Rule 5 of Cenvat Credit Rules, 2004, the time limit of one year for filing refund as prescribed under Section 11B shall not apply for the refund under Rule 5 of Cenvat Credit Rules 2002. He placed reliance on the following judgements: * mPortal India Wireless Solutions P. Ltd. 2012 (27) STR 134 (Kar.) * CCE vs Swagat Synthetics 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of cenvat credit of inputs used in export goods, the relevant date is from the date of export. However, the appellant have filed the refund claim much after one year from the date of export, therefore, the refund was rightly rejected as time bar by the lower authority. He placed reliance on the following judgements: * Suretax Prophylactics India P. Ltd. 2020 (373) ELT 481 (Kar.) * CCE Coimbatore vs GTN Engineering (I) Ltd. 2012 (281) ELT 185 (MAD) * 2019 (369) ELT 791 (Tri. Ahmd.) Petronet LNG Ltd. * Shaily Engineering Plastics Ltd. A/10281/2020 dated 27.01.2020 * Emerson Innovation Center 2018 (8) GSTL 400 (Tri. Mum.) * Shaily Engineering Plastics Ltd. A/12224/2017 dated 31.08.2017 * Spectamix Plastics vs CCE Vapi 2014 (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic mention. Learned Counsel submitted that there is no mention about the relevant date for the purpose of rule 5. For ease of reference Section 11B is reproduced below: "Section 11B. Claim for refund of duty and interest, if any, paid on such duty - (1) Any person claiming refund of any duty of excise may make an application for refund of such duty and interest, if any, paid on such duty to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise before the expiry of one year from the relevant date in such form and manner as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 12A) as the applicant may furnish to est ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e following observation: "10. A plain reading of the above Rule would indicate that where any input for input service is used in the manufacture of final product which is cleared for export under Bond or letter of undertaking, the Cenvat credit in respect of the same, so used shall be allowed to be utilized by the manufacturer or provider of output service so used and shall allowed to be utilized by the manufacturer or provider of output service and if for any reason, such adjustment is not possible, the manufacturer or the provider of output service would be entitled to seek refund of such amount subject to such safeguards, conditions and limitations as may be specified by the Central Government by notification. To put it differently, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "The application in Form A, along with the prescribed enclosures and the relevant extracts of the records maintained under the Central Excise Rules, 2002, CENVAT Credit Rules, 2004, or the Service Tax Rules, 1994 in original, are filed with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, before the expiry of the period specified in section 11B of the Central Excise Act, 1944 (1 of 1944)." The above referred clause (6) also finds a place in the subsequent notification dated 18-6-2012 which would clearly indicate that the period specified in Section 11B of the Central Excise Act, 1944 would squarely be attracted in respect of the claims made for refund of Cenvat credit. Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cenvat credit relatable to export beyond one year is time bar. 6. As regard the heavy reliance made by Learned Appellant in their own case wherein the Order No. A/196-197/WZB/AHD/2010 dated 25.01.2010 passed by This Tribunal, I find that this judgement was passed relying on the judgement of Sanghi Textiles reported in 2006 (206) ELT 854 and Anjani Synthetic Ltd. 2001 (132) ELT 688 (Tri.). Learned Authorized Representative tried to distinguish this judgement on the ground that the judgements relied upon are on different footing. On careful reading of the judgement, I find that firstly, the Tribunal has not dealt with the definition of relevant date particularly given in sub clause (a) of Clause B of Section 11B which directly deals with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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