2017 (10) TMI 1387

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....d by M/s. Synco Industries Ltd., Jodhpur (hereinafter referred to as the applicant ) against Commissioner (Appeals)'s Order No. 03/RDN/CE/JPR-II/2013, dated 22-1-2013 who rejected the Assistant Commissioner's Order rejecting the rebate claims of the applicant on the ground of time limitation. 2. The Revision Application is filed by the applicant mainly on the ground that they had already s....

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....bate claim on 5-9-2011 even when the goods had been exported on 7-1-2010 as per Custom Officer's endorsement on the back of the ARE-I. The rebate claim could be submitted by the applicant only after export of the goods supported by all relevant documents to establish export of the goods and as per Section 11B of the Central Excise Act, 1944, it should have been lodged with the jurisdictional Assis....

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....submitted to the Range Superintendent. Further, the application for rebate claim is to be submitted in a prescribed proforma having all relevant details and supportive documents like ARE-I certified by the Custom Officer, invoice, Shipping Bill and Bill of Lading etc. are to be provided to enable the jurisdictional Central Excise authorities to verify the export of the goods and for processing the....

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....irloskar Pneumatics, 1996 (84) E.L.T. 401 (S.C.) has held that the High Court under Writ Jurisdiction cannot direct the Customs authorities to ignore time-limit prescribed under Section 27 of the Customs Act, 1962. Section 11B of the Central Excise Act, 1944 being peri materia with Section 27 of the Customs Act, 1962, the aforesaid decision is squarely applicable to the present case. Several decis....