2006 (9) TMI 203

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of Rs. 76,70,891/- in respect of Addl. Central Excise duty paid @ Rs. 1 per litre on supplies of HSD, LSHF, HSD, to International Bunkers in respect of 105; AR4, ARE-1's issued during the period 1-10-1999 to 18-4-2001, and submitted to this office vide their letter No. ST/SRP/REFUND, dt. 19-4-2002. 3. On scrutiny of the claim, some discrepancies had been noticed and the same were communicated to the assessee vide this office letter F.No. V(30)/CR-5/2002, dt. 6-5-2002. In short the queries were (1) Duplicate and Triplicate copies of TR-6 Challan, original had not been filed (2) AR4, ARE-1, original and duplicate copy had not been filed (3) Relevant shipping bills had not been filed. 4. After hearing the applicants the adjudicating auth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (c)  1988 (37) E.L.T. 478 - Doaba Co-op (d)  1987 (30) E.L.T. 641 - Miles India. (iv)  That the clearance for export is of HSD for International bunkers since is not in dispute, the rebate/refund is admissible. (v)  That Rule 12 itself provides for relaxations of all conditions/limitations where the factum of export is established for grant of rebate. (vi)  That the applicants place reliance on the following case laws in support of the above contention. (a)  1987 (31) E.L.T. 627 (Bom.) - Arphi Incorporated v. Union of India, (b)   2001 (128) E.L.T. 3 (S.C.) - U.P. Pollution Control Board v. Kanoria Inds. Ltd., (c)  1993 (67) E.L....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion of Section 11B of the Act. The first issue to be decided is as which date is to be taken for purpose of limitation under Section 11B of the Central Excise Act, 1944, i.e., the date of initial filing the rebate claim or the date when the applicants rectified defects pointed out in the rebate claim i.e., 18-4-2002 or 7-1-2003? Govt., finds that in similar facts and circumstances Hon'ble Tribunal in case of Commissioner of Central Excise, Bolpur v. Bhandiguri Tea Estate, 2001 (134) E.L.T. 116 (Tri. Kol.), held that "original refund claim within filed time-proper claim in prescribed format filed after direction from Deptt. beyond prescribed time limit of 6 months. First staking of claim to be considered for purpose of limitation - Section ....