Prospective rebate amendment under Central excise law excludes earlier period and no provisional rebate concept was accepted.

Rebate under the Central excise scheme is governed by Section 11B, and the framework does not recognise any general concept of provisional rebate or refund beyond provisional assessment under Rule 9B. An amendment to Notification No. 132/82 was treated as prospective, so the enhanced rebate benefit applied only from its effective date and not for the earlier period before 11-6-1982. The argument that the rebate sanction was merely provisional was not accepted, particularly where no specific foundation for that plea had been raised before the lower appellate authority.

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Issues: Whether rebate could be claimed for the period prior to the amendment of Notification No. 132/82 and whether the rebate sanction could be treated as provisional so as to require finalisation before the matter was concluded.

Analysis: The relevant statutory scheme distinguished provisional assessment under Rule 9B of the Central Excise Rules, 1944 from refund and rebate claims governed by Section 11B of the Central Excises and Salt Act, 1944. The provision dealing with refund did not contain any general concept of provisional rebate, and the proviso to the limitation provision was limited to duty paid under protest. The amended notification was held to operate prospectively only, so the benefit became available from the date of amendment and not for the earlier period. The plea that the rebate sanction was only provisional was also not accepted, especially as no specific ground on that basis had been taken before the lower appellate authority.

Conclusion: The claim for rebate for the period before 11-6-1982 was not admissible, and the contention that the rebate order was only provisional failed.

Final Conclusion: The appellate order refusing interference with the restricted rebate sanction was sustained, and the appeal failed.

Ratio Decidendi: In the absence of any statutory provision for provisional rebate or refund, rebate under the Central excise law is governed by Section 11B and any amendment granting benefit applies prospectively from its effective date.

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