Limitation for rebate claims runs from timely assertion of entitlement, not later quantification after administrative approval.

A timely application for incentive rebate under Notification No. 198/76-C.E. was held sufficient to preserve limitation where the exact refund amount could be quantified only after the Assistant Collector approved the base period and base clearances. The earlier declaration and request for concession were treated as the original claim, and the later refund filing was regarded as a continuation and quantification of that claim. On that basis, the refund was not barred by limitation under Rule 11 of the Central Excise Rules, 1944, and rejection on limitation grounds was unsustainable. The absence of payment under protest did not defeat the claim.

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Issues: Whether the refund claim for incentive rebate under Notification No. 198/76-C.E. was barred by limitation under Rule 11 of the Central Excise Rules, 1944 when the claim was quantified and filed after the Assistant Collector approved the base period and base clearances.

Analysis: The appellants had applied in advance for the concession and furnished the necessary particulars well before the period of excess clearances. Under the departmental instructions, the rebate could be worked out only after approval of the base period and base clearances by the Assistant Collector. The claim for refund therefore could not be meaningfully quantified until that approval was granted. The subsequent refund application was only the quantification and continuation of the earlier claim for the concession. In these circumstances, the initial declaration and application constituted a timely staking of the claim, and the absence of payment under protest did not render the claim time-barred.

Conclusion: The refund claim was not barred by limitation under Rule 11 of the Central Excise Rules, 1944 and the rejection on that ground was unsustainable.

Final Conclusion: The appeal succeeded and the assessee was entitled to the consequential refund relief.

Ratio Decidendi: Where entitlement to a rebate or refund depends on prior administrative approval for quantification, a timely application asserting the claim is sufficient to save limitation, and the later computation of the exact amount is treated as continuation of the original claim.

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