Supplementary rebate claim was not time barred where the original refund claim was timely and only part was sanctioned.

Where the original refund or rebate claim was filed within time and the Department had sanctioned only part of the admissible benefit in cash, a supplementary claim for the balance could not be treated as time barred merely because it was filed later on departmental advice. The assessee was therefore entitled to have the remaining amount, if otherwise due, sanctioned by credit in the Cenvat account.

---

---

Issues: Whether the supplementary refund claim for the balance rebate was barred by limitation and whether the assessee was entitled to sanction of the remaining amount by way of credit in the Cenvat account.

Analysis: The initial claim had been made within the prescribed time, and the Department itself had sanctioned only part of the rebate in cash while the balance was to be dealt with through the Cenvat account. In these circumstances, the supplementary claim filed on departmental advice could not be treated as time barred.

Conclusion: The supplementary refund claim was not barred by limitation, and the assessee was entitled to sanction of the balance amount, if otherwise due, by way of credit in the Cenvat account.

Ratio Decidendi: Where the original refund or rebate claim is within time and the Department has itself granted only part of the admissible benefit, a supplementary claim for the balance cannot be rejected as time barred merely because it was filed later on departmental advice.

---