2022 (12) TMI 562

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....tition was preferred for the following relief: a. "For issuance of a writ and / or order and / or direction in the nature of certiorari or any other appropriate writ, order or direction, calling for all the papers and proceedings by the Respondents pertaining to the impugned Order No. 157- 159/2021-CX dated 06.07.2021 Annexure-7, passed by the Respondent No. 2, which order confirms the rejection of claim of rebate filed under Notification No. 19/2004 -Central Excise (NT) dated 06.09.2004 read with Rule 18 of the Central Excise Rules, 2002, and after examining the validity, legality and propriety thereof, to quash and set aside the Impugned Order. b. For issuance of a writ of and/or order and/or direction in the nature of m....

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....in terms of Section 11B of the Central Excise Act, has a prospective effect for exports after 01.03.2006 and will not be applicable to exports and rebate claims filed for exports prior to 01.03.2016; f. For ad-interim reliefs in terms of the prayers above; g. Costs of and incidental to this application be paid by the respondents; h. Such further or other order or orders be made and/or directions be given as would afford complete relief to your Petitioner; AND/OR i. Pass such other order or orders as your lordships may deem fit and proper under the facts and circumstances of this case." 3. The legal question posed for answer in the writ petition was framed by order dated 13.04.2022, which reads....

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.... 5. The question posed for determination is framed at para 6 of the judgment, which reads as under: "6. We have heard Shri Arvind P. Datar, learned Senior Advocate appearing on behalf of the appellant and Shri Siddhant Kohli, learned Advocate appearing on behalf of the Revenue at length. The short question which is posed for consideration of this Court is, "whether the claim for rebate of duty provided under Rule 18 of the Central Excise Rules, 2002, the period of limitation prescribed under Section 11B of the Central Excise Act, 1994 shall be applicable or not?" The Hon'ble Supreme Court has answered the question in favour of the Revenue by holding as under: "15. In view of the above and for the reasons state....