Delay in refund claim

[kamal chordia]

Dear Sir

We have cleared one export consignment under claim of Rebate but due to some reason /mistake claim has not been filed within the the prescribed time limit of 12month.

Now can we file rebate claim beyond the twelve month period or any case law in the matter which help us.

or any provision so that we can take credit of duty so paid at the time of clearance of goods for which no refund claim filed by us due to time barred.

Please clarify.

Thanks & regards

Kama

[Himansu Sekhar]

Credit of duty paid on finished goods is not allowable as this is not supported by rule 3.

[Rajagopalan Ranganathan]

Sir,

Original adjudicating authority, Commissioner (Appeals) and CESTAT are creature of the Statute, that is, Central Excise Act, 1944. They have no power to condone the delay in filing the rebate claim. Only a writ court can give you relief provided the reasons given by you for delayed filing of the rebate claim are genuine and the court is satisfied that you had been prevented from filing the claim in time due to some unforeseen circumstances which were beyond your control.

[KASTURI SETHI]

If you fight for your rights, you will win. It is not difficult to trace out case laws. The remedy is through litigation only as also advised by Sh.Ranganathan, Sir.

[Ganeshan Kalyani]

Enriching discussion. Thanks.

AI Summary

Late Rebate Claim for Export Consignment: Possible Relief Through Writ Court Under Central Excise Rules A discussion on a forum addresses a query about filing a rebate claim for an export consignment after the prescribed 12-month period under Central Excise rules. The original poster seeks guidance on whether such a claim can be filed late or if there are any supporting legal precedents. Responses indicate that credit of duty paid is not permissible under current rules, and statutory authorities cannot condone the delay. Relief might be possible through a writ court if valid reasons for the delay are presented. Litigation is suggested as the only remedy, with encouragement to pursue legal action.