Export rebate claims and duty paid under protest: six-month limitation does not apply where the proviso to refund law excludes it.

Section 11B governs the relevant date and limitation period for refund claims, but its proviso excludes the six-month limit where duty is paid under protest. In the export rebate context, Rule 12 and Notification No. 197/62 indicate that the rebate claim may be linked to the final duty liability, so payment under protest remains legally relevant. No repugnancy was found between the provisions, and harmonious construction was unnecessary. The six-month limitation therefore did not apply to rebate claims where duty had been paid under protest, and such claims were maintainable.

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Issues: Whether the six-month limitation under Section 11B applies to a claim for export rebate when the central excise duty was paid under protest.

Analysis: Section 11B governs both the relevant date and the period for filing refund claims, and the proviso expressly disapplies the six-month limit where duty is paid under protest. The scheme of Rule 12 and Notification No. 197/62 showed that a rebate claim may be linked to the final duty liability, so payment under protest can be relevant to rebate even in export cases. The principle of harmonious construction was found unnecessary because there was no repugnancy between the provisions.

Conclusion: The six-month limitation did not apply to rebate claims where the duty had been paid under protest, and the claim was maintainable.

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