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2015 (3) TMI 1038 - GOVERNMENT OF INDIADenial of rebate claim - non-submission of the disclaimer certificate - Bar of limitation - Held that:- assessee filed rebate claim on 14-8-2007. The claim was not complete as required under Section 11B of Central Excise Act, 1944 and therefore a deficiency memo was issued on 30-8-2007. Assessee did not remove the deficiency in r/o ARE-1 No. 50/2007-08, dated 15-5-2007 as he did not submit disclaimer certificate issued by Shree Ram Gravio Marmo Pvt. Ltd., Jalore. Assessee withdraw the said rebate claim in r/o ARE No. 50/2007-08, dated 15-5-2007. However, he filed the said claim again on 29-6-2009 along with disclaimer certificate. Since the original claim was withdrawn by applicant the claim filed on 29-6-2009 has to be treated as a fresh claim and time limit to be computed from 29-6-2009. As per Section 11B of Central Excise Act, 1944, rebate claim is to be filed with one year from the date of export. In this case claim filed after one year on 29-6-2009 is clearly time-barred and rightly rejected by lower authorities. - rebate claim is liable to be rejected and the impugned Order-in-Appeal cannot be faulted with - Decided against assessee.
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