TaxTMI 
TaxTMI 
2006 (7) TMI 448
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....he imported raw material suffered CVD. Appellant exported the injections manufactured by using the said raw material and filed a refund claim with the authorities under section 11B of the Central Excise Act, 1944. The authorities rejected the said refund claim on two grounds i.e on limitation and on non-applicability of the provisions for refund claim to CVD. On an appeal the Commissioner (appeals) also concurred with the views of the adjudicating authority. Hence this appeal. 3. Learned advocate appearing for the appellant submits that the CVD paid is nothing but duty of excise. It is his submission that the denial of the refund is only on the technical ground and that there is no dispute as regards the consumption of the imported ....
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...., 1944. The provisions of section 11B would have to be looked in to for appreciating the correct law, which are reproduced as under : Section [11B. Claim for refund of duty. - (1) Any person claiming refund of any duty of excise may make an application for refund of such duty to the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] before the expiry of [one year] [from the relevant date] [[in such form and manner] as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 12A) as the applicant may furnish to establish that the amount of duty of excise in relation to which such refund is claimed was collected from, or....
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.... current maintained with the 11[Commissioner of Central Excise]; (c) refund of credit of duty paid on excisable goods used as inputs in accordance with the rules made, or any notification issued, under this Act; (d) the duty of excise paid by the manufacturer, if he had not passed on the incidence of such duty to any other person; (e) the duty of excise borne by the buyer, if he had not passed on the incidence of such duty to any other person; (f) the duty of excise borne by any other such class of applicants as the Central Government may, by notification in the Official Gazette, specify: Provided further that no notification....
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....notification approved or modified under sub-section (4), may be rescinded by the Central Government at any time by notification in the Official Gazette.] [Explanation. - For the purposes of this section, - (A) "refund" includes rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India; (B) "relevant date" means, - (a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods, - (i) if the goods are exported by sea or air, the date on....
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....l order issued under sub-section (2) of section 5A, the date of issue of such order;] [(eb) in case where duty of excise is paid provisionally under this Act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof;] (f) in any other case, the date of payment of duty.] It can be seen that sub-section 2(a) of section 11B categorically states that the rebate of duty of excise on goods exported or on excisable materials used in the manufacture of goods, which are exported, are eligible for refund. Further the explanation also very categorically states that "refund" includes rebate of duty as well as the duty of excise on excisable materials. In short the statute permits the refund of th....