TaxTMI 
TaxTMI 
2014 (12) TMI 868
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....y higher education cess for Rs. 46,81,350/- claimed to have been paid by them on 15.12.2008 on clearance of 303 cars for export, under various ARE-1s. 2.1 On scrutiny it was noticed that in respect of 10 ARE-1s the ships in which the 187 cars were loaded, left India on 11.11.2008 and 15.11.2008 and the claim for rebate was filed on 27.11.2009, i.e. after one year of the relevant date under Section 11B of Central Excise Act, 1944. 2.2 A show cause notice dated 22.01.2010 has been issued to the taxpayer to show cause as to why a part of their claim for Rs. 28,89,150/- should not be rejected as time barred in terms of Section 119 of Central Excise Act, 1944. 2.3 After due process of taw, the lower adjudicating authority sanctioned an amount....
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....ant date is one year from the date of payment of duty. 4.3 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 the nature of deposit then in such cases there is no time limit for firing refund application. Even on this ground the Commissioner (Appeals) erred in rejecting the appeal of the applicants. 5. Personal hearing in this case held on 21.03.14 at Chennai and again on 30.10.2004 at New Delhi. The hearing was attended by Shri B.C. Dutta, Sr. General Manager, Taxation, on behalf of the applicant who reiterated the grounds of revision application. The applicant further vide thei....
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.... 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 of such goods. (i) If the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are load, leaves India, or' There is no ambiguity in section 11B of Central Excise Act, 1944 read with Rule 18 of the Central Excise Rules, 2002 regarding statutory time limit of one year for filing rebate claims and the relevant date for this purpose. 9. Government noticed that rebate claim filed after one year being time barred cannot be sanctioned as categorically held in the ca....
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.... 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 observation of the Apex Court in the case of Kirloskar Pneumatic Company (supra)it would became clear that the petitioner had to file refund claim as provided under Section 11B of the Act and even this Court would not be in a position to ignore the substantive provisions and the time limit prescribed therein." 9.2 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....