Rebate of Excise duty where customs duty component is claimed as drawback

The ground canvassed in the Show-cause notice for rejection of the claim was that the claim was filed under Rule 5 of the Cenvat Credit Rules, 2004 as existed prior to Cenvat Credit (Third Amendment) Rules, 2012. But I find that the amending Rule itself had a provision to consider claims under the erstwhile Rule within a year from the amendment. But the refund claim was rejected vide the impugned order on the ground

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