1991 (2) TMI 149

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.... point for consideration in this Revision Application is the time limit within which a claim for rebate, under Rule 12 Central Excise Rules, is to be lodged where the duty of Central Excise has been paid under protest by the manufacturer exporter. Vide Notification No. 197/66 under clause (5) thereof rebate of duty paid on excisable goods can be made inter alia if the goods are exported within six....

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....e the date on which the aircraft left India. However, the question is whether applying the proviso of Section 11B as reproduced above, the period of six months shall apply in a case like the instant one where the duty for the goods was paid under protest. 3. Vide the impugned order-in-appeal the Collector has held that "a harmonious consideration (perhaps it should be construction) of Section 1....

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....s not apply in the case of duty paid under protest. To determine the question posed above it is necessary to examine if demand under protest can be germane to question of export rebate. If it is not relateable at all to the rights of the party to claim rebate then the proviso becomes redundant to export cases. But if it can be relevant then naturally proviso cannot be denied to exporters. Though a....

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....excise is permissible is not relevant. Legal position, as brought about above is thus clear that payment under protest can have relation to the amount of rebate that may be available to the party once the protest is settled. Therefore, Government feel, and particularly as this is an export-oriented activity, that there is no time-limit applicable for filing rebate claims in respect of duty paid un....