Rebate claim within limitation after duty payment, with merits-based consideration ordered under Section 11B.

A rebate claim was directed to be treated as filed within limitation under Section 11B after the assessee paid the excise duty and then submitted the application. The Court recorded the parties' statement on that course and ordered the claim to be considered on merits rather than rejected on limitation. It also directed forwarding of the relevant documents and return of the bank guarantee after payment, giving practical effect to the agreed procedure for processing the rebate claim.

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Issues: Whether the rebate claim was to be entertained as within limitation and decided on merits after payment of the excise duty.

Analysis: The petition was disposed of on the basis of the parties' statements that the petitioner would first pay the duty amount and then file the rebate application. The Court directed that the rebate application be treated as filed within limitation under Section 11B and be considered on merits. It also directed forwarding of documents and return of the bank guarantee after payment.

Conclusion: The rebate claim was directed to be entertained as within limitation and decided on merits after payment of duty, which was favourable to the assessee.

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