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2012 (8) TMI 896 - CGOVT - Central ExciseDenial of rebate claim - Bar of limitation - Delay due to non-availability of dealing (Central Excise) Assistant because he met with a serious accident and further lack of documents without which the department would not have accepted the claim - whether revision application is filed within statutory time limit - Held that:- The relevant date for filing rebate claim as given in Explanation B(a)(i) of Section 11B, is the date on which ship or the aircraft in which export goods are loaded, leave India. The one year time limit has to be calculated from said relevant date and not from date when the applicant was able to make claim claimed by applicant irrespective of the truth or otherwise in reasons of extreme contingencies for which energy one has to think or an alternative arrangements. - rebate claim filed after stipulated time limit of one year being time-barred in terms of Section 11B of Central Excise Act, 1944 is rightly rejected by the Commissioner (Appeals). - Decided against assessee.
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