TaxTMI 
TaxTMI 
2014 (12) TMI 782
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....rs, Air Conditioners and Colour TVs. applicant initially filed rebate claim of Rs. 5,11,27,261/-on 19/05/2010 under Rule 18 of the Central Excise Rules,2002 (CER) read with Notification No. 19/2004-CE(NT) dated 06/09/2004 in respect of goods exported on payment of duty. The said rebate claim was sanctioned vide refund Order-In-Original No.249/Refund/P VIII/CEX/10-11 dated 13/08/2010. However, during the scrutiny of the documents filed along with the rebate claim it was noticed that the appellant paid the duty at the rate 8.24% instead of the prevailing rate of 10.3% in respect of 5;ARE-1`s After being pointed out, the appellant paid the differential duty of Rs. 2,07,206/-through their CENVAT Credit Account on 21/06/2010 (Rs. 84,200/-) and o....
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....ear from the date of payment of duty. 4.2 The view taken by the lower authorities is not correct. Suppose if differential duty is paid one year after the date of export will that mean that an assessee will not be entitled for refund even if he claims it on the very same day. Such a view of Department is not correct. In view of the above the Commissioner(Appeals) erred in rejecting the rebate claim for Rs. 28,89,150/- He ought to have held in the present case that the relevant date is one year from the date of payment of duty. The Commissioner (Appeals) failed to see that the differential duty paid by the applicants on their own volition is in the nature of deposit only as there was no demand from the department. Once the payment is in th....
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....T) dated 06.09.2004 subject to the compliance of provisions of section 11B of Central Excise Act, 1944. The explanation A of section 11B has dearly stipulated that refund of duty includes rebate of duty on exported goods. Since the refunds claim is to be filed within one year from the relevant date, the rebate claim is also required to be filed within one year from the relevant date. As per explanation B(a)(i) of section 11B, the relevant date for filing rebate claim 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 material used in the manufacture....
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....n. Secondly, we find that the Apex Court in the case of Mafatlal Industries Ltd, v. Union of India, (1997) 5 5CC 536 had the occasion to deal with the question of delayed claim of refund of customs and central Excise. Per majority view, it was held that where refund claim is on the ground of the provisions of the Central Excise and Customs Act where under duty is levied is held to be unconstitutional, only in such cases suit or writ petition would be maintainable. Other than such cases, all refund claims must be filed and adjudicated under the Central Excise and-Customs Act, as the case may be. Combined with the said decision, if we also take into account the observations of the Apex Court in the case of Kirloskar Pneumatic Company (supr....
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....with effect from 12th May 2000, wherein the limitation for applying for refund of any duty was enlarged from 'six months' to 'one year'. Although the amendment came into force with effect from 12th May, 2000, the question is whether that amendment will cover the past transactions so as to apply the extended period of limitation to the goods exported prior to 12th May 2000?. 8.2 Further, it has been held by the Hon'ble Supreme Court in the case of Collector Land Acquisition Anantnag & Others vs. Ms. Katji & Others reported in 1987 (28) ELT 185 (SC) that when delay is within condonable limit laid down by the statute, the discretion vested in the authority to condone such delay is to be exercised following guidelines laid down i....