TaxTMI 
TaxTMI 
2021 (7) TMI 1252
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....tain the claim for rebate under the provisions of the Central Excise Act, 1944 (hereinafter referred to as 'the Act', for short) as the application seeking rebate was not filed within the time prescribed. 2. The petitioner is a manufacturer of excisable goods. It exported goods on payment of excise duty between August 2015 and October 2015. On 10.02.2017, the petitioner claimed rebate of Rs. 29,47,996/- and Rs. 42,27,928/- under Rule 18 of Central Excise Rules, 2002 (hereinafter referred to as 'Rules', for short) in respect of these exports. Subsequently, for the period October 2015 to March 2016 the petitioner claimed rebate of Rs. 1,47,27,766/-. The respondent rejected the claim of the appellant as it was barred by time prescribed under Section 11B of the Act. 3. Being aggrieved by these orders of rejection, the appellant filed W.P. Nos.44309/2017, 44310/2017 and 44311/2017. The learned Single Judge dismissed the writ petitions holding that the claims for rebate were made beyond the period of one year prescribed under Section 11B of the Act. 4. Being aggrieved by the aforesaid order of the learned Single Judge, the present appeal is filed. 5. Th....
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....ribes a period of one year to make a claim for rebate and that the Notification dated 01.03.2016 was merely clarificatory. He relied upon the judgment of the Hon'ble Supreme Court in UNION OF INDIA AND OTHERS V. UTTAM STTEL LTD. reported in 2015-TIOL-98-SC-CX and contended that Section 11B of the Act, all claims for rebate pending as on 12.05.2000 had to be filed within a period of one year. 8. We have considered the submissions made by the learned counsel for the parties. 9. Before we deal with the case on merits, it is relevant to extract the provisions relating to claim for rebate. Section 11B of the Act reads as under : "Section 11B. Claim for refund of duty and interest, if any, paid on such duty - (1) Any person claiming refund of any duty of excise and interest, if any, paid on such duty may make an application for refund of such duty and interest, if any, paid on 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 (incl....
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....st, if any, paid on such duty borne by the buyer, if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person; (f) the duty of excise and interest, if any, paid on such duty 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 under clause (f) of the first proviso shall be issued unless in the opinion of the Central Government the incidence of duty and interest, if any, paid on such duty has not been passed on by the persons concerned to any other person. (3) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any Court or in any other provision of this Act or the rules made thereunder or any other law for the time being in force, no refund shall be made except as provided in sub-section (2). (4) Every notification under clause (f) of the first proviso to sub-section (2) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, w....
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.... the following further amendments in the notification number 19/2004- Central Excise (N.T.), dated the 6th September, 2004, in the Ministry of Finance, Department of Revenue, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 570(E), dated the 6th September, 2004, namely - In the said notification:- (1) under heading "(2) Conditions and limitations", in paragraph (e), for the words "the market price, the words "the Indian market price" shall be substituted; (2) under heading "(3) Procedures", in paragraph (b), in sub-paragraph (i), after the words "shall be lodged", the words, figures, letter and brackets "before the expiry of the period specified in section 11B of Central Excise Act, 1944 (1 of 1944)" shall be inserted." 12. A reading of Section 11B of the Act makes it explicitly clear that claim for refund of duty of excise shall be made before the expiry of one year from the relevant date. The time prescribed under Section 11B of the Act was earlier six months which was later on amended on 12.05.2000 by Section 101 of the Finance Act, 2000. Rule 18 of the Central Excise Rules and the Notif....