Time-limit of section 11B not applies for claiming refund under rule 5

CESTAT, BANGALORE BENCH Contour Apparels versus Commissioner of Customs, Bangalore FINAL ORDER NO. 298 OF 2012 APPEAL NO. E/1308 OF 2010 MAY 11, 2012 ORDER 1. This is an appeal against order of the Commissioner No.42/2010 dated 24.3.2010. Heard both sides. 2. The relevant facts in brief are that the appellants were working as a 100% EOU and with the permission of the Development Commissioner de-bonded the unit with effect from 19.4.2007. It is claimed that they had accumulated CENVAT credit at the time of debonding and that the accumulation was due to export of the goods. They...