2017 (11) TMI 1738

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.... filed by applicant M/s. Svarn Telecom Ltd, Haridwar, Uttarakhand, (herein after referred to as the applicant) against Commissioner (Appeal)'s Order-in-Appeal No. 04-C.E./Appl/MRT-I/2013, dated 13-1-2014 rejecting the applicant's appeal against Order-in Original No. R-309/2013, dated 9-9-2013 by the Deputy Commissioner, Central Excise, Customs and Service Tax, Division, Dehradun. 2. The Br....

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.... request for allowing rebate of Rs. 2,14,146/-and to set aside the order of the Commissioner (Appeals). 3. A Personal Hearing was fixed for 10-11-2017 and Shri Vivek Pawar, chartered accountant, appeared in the above case for the applicant and furnished written submissions. 4. On examination of the copy of ARE-I 10/11-12, dated 17-10-2011 it is noticed that the following endorsemen....

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.... has correctly observed that the applicant should have filed the rebate claim in this case on or before 1-11-2012 and because the rebate claim has been filed actually on 5-4-2013 it is time-barred in the light of Section 11B of the Act. The applicant has claimed that in this case the goods should be considered to have been exported on 11-2-2013 in view of the Assistant Commissioner (PTPL)'s permis....

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....in six months from the clearance of goods from their factory is found to be true. But despite of it the applicant's rebate claim is not admissible because it was filed much after the expiry of one year from the date of export. The applicant's argument that the date of 2-11-2011 should be considered as date of export for the purpose of counting six months within which the goods are to be exported a....