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: statutory authorities cannot condone delay; writ remedy may be available for genuine unforeseen reasons.
Delay in presenting an export rebate claim beyond the twelve month statutory period bars relief under Central Excise rules and duty credit is not allowable where rule support is lacking. Adjudicatory authorities under the statute cannot condone delay; the only potential relief is by way of a writ petition if genuine, unforeseen circumstances prevented timely filing and the court is satisfied the delay was beyond the claimant's control.