Incentive scheme refund claims are not time-barred merely because declaration approval or refund filing comes later.

Refund claims under the incentive scheme were treated as timely where the declaration staking entitlement was filed within the relevant period. The Tribunal applied its earlier view on Notification No. 198/76 and the pre-amendment Rule 11 position, holding that later approval of the declaration or later filing of the refund claim did not by itself make the claim time-barred. On that basis, the refund claim was held not barred by limitation and was allowed in favour of the assessee.

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Issues: Whether the appellants' refund claim under the incentive scheme was barred by limitation under Rule 11 of the Central Excise Rules, 1944.

Analysis: The claim arose under Notification No. 198/76 dated 16-6-1976, effective from 1-7-1976, and the appellants had filed a declaration on 12-7-1976 to stake their entitlement under the scheme. The Tribunal followed its earlier decision on the same notification and the same pre-amendment period of Rule 11, holding that once the claim to the incentive scheme was made within the relevant period, later approval of the declaration or later lodging of the refund claim did not by itself render the claim time-barred.

Conclusion: The refund claim for the period 27-10-1976 to 4-1-1977 was not barred by limitation and was entitled to be allowed in favour of the assessee.

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