Refund limitation governs export rebate claims filed after the one-year period from the ship's departure date.

Rebate of duty on exported goods is treated as a refund for purposes of Section 11B of the Central Excise Act, 1944, so the one-year limitation in that provision applies. For exports by sea, the relevant date is the date the ship leaves India, and a claim filed after one year is time-barred because the statute provides no extension or condonation in such cases. Rule 18 of the Central Excise Rules, 2002 and Notification No. 19/2004-CE(NT) operate subject to compliance with Section 11B, so a delayed rebate claim is not entertainable.

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Issues: Whether the rebate claim filed after one year from the date on which the export vessel left India was barred by limitation under Section 11B of the Central Excise Act, 1944.

Analysis: Rebate of duty on exported goods is treated as refund for the purposes of Section 11B of the Central Excise Act, 1944, and is governed by the one-year limitation prescribed therein. For exports by sea, the relevant date is the date on which the ship leaves India. The statute does not provide for extension or condonation of this period in such cases, and the claim filed beyond one year was therefore beyond limitation. Rule 18 of the Central Excise Rules, 2002 and Notification No. 19/2004-CE(NT) operate subject to compliance with Section 11B.

Conclusion: The rebate claim was correctly held to be time-barred and its rejection was justified.

Ratio Decidendi: Where rebate is claimed as refund under Section 11B of the Central Excise Act, 1944, the claim must be filed within one year from the relevant date, and a claim filed beyond that period is not entertainable in the absence of a statutory power to condone delay.

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