Refund limitation for excise duty concession accepted where required certificate was obtained after amended guidelines.

Refund under Notification No. 12/2012-C.E. was considered with reference to the relevant date for limitation, where the claimant obtained the required registering-authority certificate only after amended guidelines permitted issuance of the essentiality certificate on that basis. The refund application was filed after securing the certificate and was treated as filed within one year from the relevant date. The earlier rejection on limitation was not sustainable, and the duty concession was held admissible.

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Issues: Whether the refund claim for Central Excise duty concession under Notification No. 12/2012-C.E. dated 17-3-2012 was barred by limitation or was filed within time and therefore admissible.

Analysis: The appellant had booked the vehicle earlier, but the requisite certificate from the registering authority was obtained only after the guidelines were amended on 21-4-2016 to permit issuance of the essentiality certificate on production of such certificate. The refund claim was filed after obtaining the necessary certificate and was treated as having been filed within one year from the relevant date. On the material on record, the time bar recorded by the lower authorities was not sustainable.

Conclusion: The refund claim was held to be within limitation and the appellant was held entitled to the duty concession.

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