1994 (2) TMI 65

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....ll machinery to Bangladesh through Radhikapur Land Customs. It is stated that the goods crossed the customs border on 1-5-1981, 16-5-1981, 27-5-1981 and 8-11-1981. By way of incentive the exporter is entitled to claim certain rebate. The petitioner filed an application for payment of rebate which was received by the office of the first respondent on 20-7-1982. The application was rejected as barre....

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....ave not properly appreciated the scope of the proviso to Rule 12 of the Rules. So far as the first point is concerned it is no doubt true that the Rule refers only to the Collector of Central Excise as the authority to exercise the power of granting rebate. Put on this account no useful purpose will be served by remitting the matter back to the Collector because as against the order of the Assista....

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....ed under Rule 12 contains the following clause as Clause V. It is as follows :- "the goods are exported within (six months) from the date on which the goods were first cleared for export from the producing factory or the warehouse or such extended period as the Collector may, in any particular case, allow, and the claim for rebate, together with the proof of due exportation is lodged with the A....

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....other hand the period of limitation is prescribed by Section 11B of the Act. Clause V only says that the claim for rebate should be lodged with the Assistant Collector, before the expiry of the period specified in Section 11B of the Act. In other words, Clause V does not fix any period of limitation. Clause V only refers to the period of limitation under Section 11B of the Act. The Collector has n....