2026-VIL-141-BOM-CE
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CENTRAL EXCISE High Court Cases

Central Excise – 100% EOU, Limitation Period for Refund claim – Appellant-EOU supplied goods to another 100% EOU and claimed refund of unutilized Cenvat credit under Rule 5 of the Cenvat Credit Rules for the quarter from October to December 2009. The refund claim for this quarter was disallowed as being filed beyond the limitation period under Section 11B of the Central Excise Act, 1944 - Whether the refund claim was barred by limitation – HELD - The relevant date for the purpose of limitation under Section 11B would be the last day of the quarter for which refund is claimed, which in this case was 31.12.2009. The procedure existing at the relevant time allowed the EOU to claim refund for each calendar month, and the latest it could have been claimed was within one month from the end of the quarter, i.e. by 31.01.2010 - The extended period for filing refund as stipulated in Section 11B of the Act of 1944 will have to be considered on the touchstone of notification prescribing procedure for claiming refund. In that sense, the relevant date for the purpose of Section 11B will be the last day of period for which refund is claimed. The extended period of one year under Section 11B would then end on 31.12.2010. Since the refund claim was filed in March 2011, it was clearly barred by limitation – The appellate Tribunal has correctly held that refund claimed on cenvat credit pertaining to deemed export of goods under Rule 5 of the Credit Rules for the quarter October to December, 2009 is hit by bar of limitation under Section 11B of the Act of 1944 – The appeal is dismissed
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