Rebate claim limitation proved by departmental records, defeating the time-bar objection and overturning rejection.

A rebate claim under Notification No. 41/2007 was found to have been filed within the prescribed time, because the Range Officer's report and the departmental correspondence confirmed timely filing. The objection that the claim lacked the receiving officer's name or stamp was rejected as unsupported by the record. On the available material, limitation was proved in favour of the claimant, and the rejection of the rebate claim as time-barred was set aside.

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Issues: Whether the rebate claim was filed within the time prescribed under Notification No. 41/2007 dated 6-10-2007 and therefore was not time-barred.

Analysis: The claim was supported by the report of the Range Officer dated 22-9-2010 confirming that the rebate claim had been filed within the prescribed time. The objection that the claim bore no name or stamp of the receiving departmental officer was rejected as not borne out by the record, especially in view of the correspondence exchanged and the confirmation from the departmental authorities. On the material available, the filing of the rebate claim within time stood established.

Conclusion: The rebate claim was held to be within limitation and the order rejecting it as time-barred was set aside. The appeal succeeded.

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