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2010 (12) TMI 594 - HC - Central ExciseRule 18 of the Rules pertains to rebate of duty - Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 - During the period from 15-8-2004 to 8-9-2004, the petitioner-Company had exported cold roll stainless steel circles on four different occasions and had made payment of Central Excise duty on the said goods amounting to Rs. 6,33,818/- for which on 18-8-2006, the petitioner Company filed rebate claims of duty paid on goods exported - the only circumstance under which a claimant would be entitled to prefer a claim beyond the statutorily prescribed period of limitation would be where the lapse as to non-availability of requisite document is on account of Central Excise Department or Customs Department - The petitioner remained totally passive and it was not till the documents were returned by the authorities concerned after the matter was settled before the Settlement Commission that the petitioner filed the rebate claim - The petition, accordingly, stands dismissed with no order as to costs
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