Rebate on exported goods under Rule 18 is not governed by Section 11-B limitation where the notification prescribes none.

Rule 18 of the Central Excise Rules, 2002 permits rebate on exported goods through a notification, and the notification may itself prescribe the relevant conditions, limitations and procedure. Where the governing notification does not impose any time limit, the one-year limitation in Section 11-B of the Central Excise Act, 1944 for refund claims is not to be imported by implication. The text distinguishes the rebate mechanism under Rule 18 from the statutory refund framework under Section 11-B and states that the rebate claim is not barred by limitation on that basis, so it must be processed according to law.

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Issues: Whether a claim for rebate of excise duty on exported goods under Rule 18 of the Central Excise Rules, 2002, read with Notification No. 19/2004 dated 06.09.2004, is governed by the one-year limitation in Section 11-B of the Central Excise Act, 1944.

Analysis: Rule 18 authorises the Central Government to grant rebate on exported goods by notification and permits the notification itself to prescribe conditions, limitations, and procedure. The notification governing the rebate in question did not prescribe any period of limitation. The limitation in Section 11-B applies to refund claims under the statutory scheme, but the rebate mechanism under Rule 18 operates under its own notification-based framework. The absence of any limitation in the notification could not be supplemented by importing Section 11-B by implication. The Court also distinguished the contrary view and held that the rebate scheme was not controlled by the limitation period in Section 11-B.

Conclusion: The rebate claim was not barred by limitation under Section 11-B and had to be processed in accordance with law.

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