9911796707
TMI Blog2022 (6) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... of filing the refund claim. Date of filing refund claim in the facts of the present case is 30.03.2017 and accordingly, it is held that the appellant has filed refund claim within the period of limitation. The Adjudicating Authority is directed to disburse the refund claim within a period of 45 days from the date of receipt of copy of this order alongwith interest under Section 11BB of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per Rule 5 of Cenvat Credit Rules read with Notification No. 27/2012-CE(NT) dated 18.06.2012. The appellant had filed their refund claim for the period January, 2016 to March, 2016 on 30.03.2017. It is relevant to note that the refund claim for each quarter have to be filed after the end of the quarter, within a period of one year as per the provisions. Upon filing of refund claim, Revenue issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund claim was rejected on the ground of limitation observing that the refund claim have been initially filed on 31.03.2017, but the same has been filed on 04.09.2017 (after removing defects) and hence it is beyond the period of one year. 4. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals) who also upheld the finding of the Court below and dismissed the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of filing the refund claim. Date of filing refund claim in the facts of the present case is 30.03.2017 and accordingly, it is held that the appellant has filed refund claim within the period of limitation. Accordingly, this appeal is allowed and the impugned order is set aside. The Adjudicating Authority is directed to disburse the refund claim within a period of 45 days from the date of receip ..... X X X X Extracts X X X X X X X X Extracts X X X X
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