Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2010 (12) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 1007 - CGOVT - Central ExciseRevision application - rebate claims rejected on the grounds of limitation as not filed within one year period from the date of let export order - Held that:- Para 2.4 of Chapter 9 of Central Excise Manual, the following lines are also mentioned that “In case any document is not available for which the Central Excise or Customs Department is solely accountable the claim may be received so that the claimant is not hit by limitation period, initial date of filing of the rebate claim i.e. 14-2-06 is the relevant date under Section 11B of the Central Excise Act, 1944. Hence, the rebate claims are not hit by limitation. Government observes that technical deviations or procedural lapses are to be condoned if there is sufficient evidence as the export of the duty paid goods. Government finds no infirmity in the impugned order-in-appeal and therefore upholds the same, Revision application is rejected being devoid of merit.
|