Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2012 (10) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 687 - CGOVT - Central ExciseRejection of Rebate claim on the ground of non-filing of original and duplicate copies of ARE-1 – Held that:- Rebate claim is not admissible if the original and duplicate copy of ARE-1 is not submitted alongwith rebate claim - first two rebate claims involving ARE-1 No. 16/21-9-08 and 25/21-12-08 the original/duplicate ARE-1 were submitted by applicant and the same is not disputed by department. Therefore, the rebate claim pertaining to these ARE-1, may be sanctioned if found in order in accordance with law. Rejection of Rebate claim on the ground claim in time barred - relevant date”for the purpose of calculating the stipulated period of one year for making application of rebate claim – Held that:- Time limitation period of one year stipulated under Section 11B(l) is to be computed from the relevant date on which the ship carrying load of impugned export goods left India - applicant is claiming that ship carrying said export goods left India on 8-6-08 and the rebate claim initially filed on 21-8-08 was resubmitted on 3-6-09 alongwith copy of Shipping Bill. As such, applicant claimed that the rebate claim is not time barred - claim of applicant is required to be verified from the relevant documents. If the relevant date, on verification is confirmed as 8-6-08, the rebate claim will be sanctioned to the applicant in accordance with law - original authority directed to conduct necessary verification
|